2012 (2) TMI 625

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....ral Excise Act, 1944 on the ground that there is no suppression of facts with intent to evade duty is the question raised in this appeal? 2. The respondent/assessee is engaged in the business of manufacturing excisable goods such as semi-synthetic penicillin, Amoxicilin Trihydrate, Ampicilin Trihydrate, Coaxicillin Sodium and their derivatives and cefadroxil, which were cleared for export th....

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....icences cannot be regarded as additional consideration. 4. Later on, the Apex Court in the case of Commissioner of Central Excise v. IFGL Refractories Limited reported in 2005 (186) E.L.T. 529 (S.C.) held that such additional consideration must be included in the value of the goods sold by the manufacturer. 5. Based on the aforesaid decision of the Apex Court, the excise authorities, i....