2018 (3) TMI 262

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.... was doing job work for one, M/s Nitin Pharmaceuticals Pvt. Ltd. and paying duty on job charges plus cost of the raw material and clearing the same to the M/s Nitin Pharmaceuticals Pvt. Ltd. Thereafter, M/s Nitin Pharmaceuticals Pvt. Ltd. transferring those good to their depots at a higher price. As the assessable value of the goods is the price at which sale took place from depot, in that circumstances, duty was required to be paid accordingly, therefore, the duty sought to be demanded from M/s Nitin Pharmaceuticals Pvt. Ltd. but it was also purposed to impose penalty on the appellant. The matter was adjudicated, duty was demanded from M/s Nitin Pharmaceuticals Pvt. Ltd. and a penalty of Rs. 70,000/- was also imposed on the appellant under....

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....ed from the appellant. The quality control was with M/s Nitin Pharmaceuticals Pvt. Ltd. The agreement between M/s Nitin Pharmaceutical Pvt. Ltd. and the appellant clearly indicated that: "GMH shall at all reasonable times allow and permit all facilities to the qualified and authorised representative of M/s Nitin Pharmaceuticals Pvt. Ltd. to inspect and take samples for the purpose of approval in respect of the quality and other specifications of the product." 7. There is a clause in the said agreement that M/s Nitin Pharmaceuticals Pvt. Ltd. has agreed to pay the Excise duty levied for the goods manufactured by the appellant. The manufactured goods were the property of M/s Nitin Pharmaceuticals Pvt. Ltd. The license issued....