2023 (5) TMI 600

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..... Brief facts of the case are that the appellants M/s Fresenius Kabi Oncology Limited (previously known as Dabur India Limited, Injection Division) are engaged in manufacture and clearance of PP Medicaments. During the visit to the factory, Officers of the Preventive Unit observed that the appellants were clearing the medicaments claiming deduction on the count of Octroi charges and Additional Sales Tax on an equalized basis rather than on actual basis. SCNs were issued and confirmed and the same have reached this Tribunal in the second round of litigation. 3. Ms Krati Singh and Mr. Aman Singh, learned Advocates for the appellants submit that the appellants have a strong case on technical issue and on merits. On the technical issue, she ta....

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....ty in respect of Appeal No. E/1227/2012, did not raise this issue. She relies upon the decision in the case of Syndicate bank Vs CCE, Mangalore- 2018 (10)GSTL 555(Tri. Bang.). She also submits that the decision of the Tribunal in the case of Apollo Tyres Ltd. Vs. CCE, Cochin-2003 (160) ELT 836 (Tri. Bang.). 4. Learned Authorized Representative appearing for the Department reiterates the findings of the Order-in-Appeal and submits that when the SCN mentions the liability of the appellants in pecuniary terms, mere non-mention of the specific words "Secondary Freight" does not vitiate the proceedings of the SCN; moreover, the SCN, in respect of Appeal No. E/1227/2012 has mentioned in Para 5 "deductions on account of Octroi and Additional Sale....