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TMI Blog2015 (9) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... neric medicines for arriving at the correct duty liability in respect of goods cleared under the cover of parallel invoices. Similarly, regarding shortage of various types of medicines on physical verification vis-`-vis the RG-1 account, it is necessary to co-relate the destruction and export made under ARE-4 and clearances declared in RT-12 return with reference to dutiable or exempted medicines. These has to be done by Original Authority after due verification of records. - Matter remanded back - Decided in favour of assessee. - Excise Appeal No. 2636 of 2006 - Final Order No. 52241/2015 - Dated:- 13-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri J.P. Kaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the invoices relied on were only proforma invoices and these invoices also covered generic medicaments on which Central Excise duty chargeable was nil at that time. No segregation has been made between PP medicines and generic medicaments. On the issue of shortage of excisable items, the appellant pleaded that some of the quantities of their final products were found to be not as per the required standard and the same have been destroyed by the appellant as per the Drug Control Rules. They have paid the duty on the said destroyed items and entered in their RT-12 returns for the quarter ending September 1997. They have further pleaded that they have also exported medicines under ARE-4 and entries have not been made in RG-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant also did not raise the issue during investigation. It is necessary to segregate dutiable PP medicines from exempted generic medicines for arriving at the correct duty liability in respect of goods cleared under the cover of parallel invoices. Similarly, regarding shortage of various types of medicines on physical verification vis-`-vis the RG-1 account, it is necessary to co-relate the destruction and export made under ARE-4 and clearances declared in RT-12 return with reference to dutiable or exempted medicines. These has to be done by Original Authority after due verification of records. As such it is found that it is a fit case for remanding the matter to the Original Authority to consider the above issue and pass the appropriate or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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