2016 (12) TMI 647

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....xcise, Indore. There are 5 appeals against the common impugned order. The main respondent is M/s Inven Pharmaceuticals Pvt. Ltd. The brief facts of the case are that certain investigations were carried out against the main respondent by the officers of Central Excise Intelligence. On conclusion of the investigation, proceedings were initiated alleging unaccounted clearance of pharmaceutical products. The case was adjudicated resulting in impugned order. The Commissioner in his order dated 21/11/2005 dropped the demand made in the show cause notice. The Revenue is aggrieved by this order and filed these appeals. 2. The learned AR submitted that the case against the main respondent is mainly on account of unaccounted manufacture and cleara....

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....its that on merit regarding dutiability of I.V. Fluids the matter stand decided against them by the Tribunal vide the final order dated 29/10/2010. However, the present case is mainly on unaccounted clearances for which the Department failed to adduce proper corroborative evidences and, hence, the impugned order is legally unsustainable. Regarding the issue of a demand for duty on I.V. fluids it is the case of the respondent that they have been providing details regularly to the Department based on which periodical show cause notices have been issued to deny exemption and, hence, the impugned order is correctly holding that the demand Rs. 28,97,641/- cannot be maintained for extended period. 4. We have heard both the sides and perused th....