2025 (2) TMI 1486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hunwala, Advocate MS. Deepro Sen, Advocate For the Respondent : Shri P. K. Ghosh, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The Appellant is in appeal against the impugned order, the facts of the case are as under: (i) M/s. Cipla Limited (hereinafter referred to as 'the Appellant') is engaged in the manufacture of medicaments falling under Chapter 30 of the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the relevant period, the online filing of ER-1 returns was introduced w.e.f. 01.10.2011. Thus, for the relevant period, the Appellant submitted the monthly ER-1 returns in both online as well as offline (manually) mode, as per the request of the Department for verification/ processing of our refund claims. (iv) During the relevant period, the monthly self-credits availed by the Appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit. (vi) The audit proceedings culminated into issuance of show cause notice which was subsequently confirmed vide the impugned order whereby the self-credit taken by the Appellant during the relevant period was disallowed and duty demand was accordingly confirmed along with interest and penalty. Further, the self-re-credit facility available to the Appellant was forfeited in terms of Cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case. 3. On the other hand, the Ld. Authorised Representative of the Revenue supported the impugned order. 4. Heard the parties. 5. We find that, in this case, the appellant was availing area-based exemption as per Notification No. 20/2007-C.E. dated 25.04.2007. We find from the said Notification that whatever duty is paid in cash after utilising CENVAT Credit on value addition, the appel....