2014 (12) TMI 584

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.... R Nambirajan, Adv. For the Respondent : Shri Ahibaran, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Original No. 01/Cus/2009 dated 27/01/2009 passed by Commissioner of Central Excise & Customs, Nasik. 2. Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of Rs. 1,04,27,324/- by denying the trans....

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....al also followed the decision in the case of Watson Pharma Pvt. Ltd., Vs. CCE, Thane-I - 2014-TIOL-108-CESTAT-MUM and therefore, the impugned demand is not sustainable. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 5. We have carefully considered rival submissions. 5.1 We observe that there is no bar for transf....