2014 (10) TMI 371

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....Additional Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise, Pune, whereby a demand of Rs. 44,24,726/- is confirmed with interest and penalties are also imposed. The adjudicating authority also held that the goods in question are liable for confiscation and gave option to rede....

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....udicating authority passed the impugned order. 5. The contention of the appellant is that the appellants are manufacturing vaccines and for the manufacture of vaccines, a regular research and development is required. In these circumstances, the some inputs which were received without payment of duty, which are required for the manufacture of export goods are consumed to carry out the research and....

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....U made import of certain raw material without payment of duty by availing the benefit of the above mentioned Notifications. Part of the raw material is used for research and development activity which is essential for manufacture of human vaccines. The Tribunal in the case of Dr. Reddy Laboratories Ltd. (supra) rejected the contention of the Revenue that the manufacturer is liable to pay duty in r....