2015 (10) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Representative For The Respondent: Shri Hardik Modh, Advocate Per: P.K. Das The Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, we find that the Respondents cleared the Pharmaceutical items and paying duty on MRP under Section 4A of the Central Exci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Vinayaka Mosquito Coil Manufacturing Co. (supra) has not enunciated the correct position of law. It has been held that the sale is not the necessary condition for charging to Excise duty. Duty becomes payable (unless otherwise exempted) in respect of every removal of excisable goods. 4. In view of that, the impugned order cannot be sustained. The learned Advocate submits that there is no su....