2015 (11) TMI 1416

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..... into an agreement with their Principal Company Actavis Elizabeth LLC, USA for development of new products. Once the contract is approved, the commercial production of new products would be carried out by the appellants in India. Therefore, prima facie, the appellants are not made out a case for waiver of pre-deposit. In this regard, the Hon'ble High Court of Rajasthan (2015 (6) TMI 110 - RAJASTHAN .....

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..... ither any representative turned up nor any letter requesting for adjournment. Since the stay petition is pending from 2013, it is taken up for disposal on merits. 2. The brief facts of the case are that the appellants are engaged in the manufacture of 'Bulk Drugs and formulations' and the adjudicating authority confirmed the demand of service tax of ₹ 77,12,821/- on the Scientific .....

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..... than in the case of Arjun Industries Ltd. Vs. CC, Jaipur - 2015 (320) ELT 497 (Raj.). 4. After hearing the Ld.AR, we find that the appellants are the manufacturer of 'Bulk Drugs and formulations falling under chapter heading 29 and 30 of the first schedule to teh CETA, 1985. They have entered into an agreement with their Principal Company Actavis Elizabeth LLC, USA for development of new pr .....

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