2015 (9) TMI 819

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....t : Shri M.S. Negi, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellants are engaged in the manufacture of medicines falling under Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985. They are registered with Central Excise authorities and are availing benefit of exemption of 1st clearance of Rs. 30 lakhs. The present appeal is against the order of the Commi....

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....the appellant, the CESTAT vide final order No. A/1063/2002-NB (D) dated 26/9/02 remanded the matter for passing fresh order. The present impugned order is result of such remand proceedings. 2. The appellant contested the impugned order on the ground that the invoices relied on were only proforma  invoices and these invoices also covered generic medicaments on which Central Excise duty charge....

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....ned Counsel for the appellant also produced a comparison chart regarding shortages of Ampoules and Vials which were found not entered in RG-1 register and also which were exported through ARE-4. He strongly pleaded that if considered as per the category of the medicines namely generic medicines and PP medicine, the demand could not have been confirmed and the duty liability on PP medicines would n....

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....ogic or wisdom of clearing exempted goods on parallel invoices and the appellant also did not raise the issue during investigation. It is necessary to segregate dutiable PP medicines from exempted generic medicines for arriving at the correct duty liability in respect of goods cleared under the cover of parallel invoices. Similarly, regarding shortage of various types of medicines on physical veri....