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TMI Blog2016 (11) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... al, South Zonal Bench, Bangalore in Final Order No.21039/2015, dated 28.04.2015 in Appeal No. E/25509/2013-DB whereby the appeal filed by the respondent - Dr. Reddy's Laboratories Ltd., was allowed setting aside the order of the Commissioner of Central Excise, Hyderabad - IV dated 30.10.2012 in Order-in-Original No.53/2012. 2. M/s Dr. Reddy's Laboratories Ltd., have filed two rebate claims with the Office of the Deputy Commissioner of Central Excise & Customs, Hyderabad L Division, Hyderabad for Rs. 21,18,36,117/- in respect of exports of "OLANZAPINE Tablets USP 20mg (in 30s pack/100s pack/500s pack)" made under DEPB scheme and for Rs. 1,75,57,537/- on export of P or P Medicaments. The said claims were received in the Divisional Office on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed the price of their similar product viz., 'Zyprexa-20 mg' in the US market at $33.68 per tablet whereas, the price fixed by the assessee for export was only $7.0 per tablet, which is very competitive when compared to the price fixed by the innovator; d) the assessee declared that they do not have domestic sale of the subject goods, Olanzapine 20mg in the local market. 4. Based on the above information, the Deputy Commissioner of Customs, Central Excise and Service Tax, Hyderabad L Division, Hyderabad considered the rebate claims filed by M/s. Dr. Reddy's Laboratories Ltd., as eligible by accepting the assessable value adopted by M/s Dr.Reddy's Laboratories Ltd., and accordingly sanctioned an amount of Rs. 21,11,04,089/- in cash and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Dr. Reddy's Laboratories Ltd., have filed two revision applications under Section 35EE of the Central Excise Act, before the Joint Secretary (Revision Application), Ministry of Finance, Government of India, New Delhi against the Order-in-Appeal No.02/2012 (HIV) (D) CE dated 20.03.2012 and Order-in-Appeal No.03/2012 (H-IV) (D) CE dated 28.08.2012. The Joint Secretary (Revision Application) while passing an order dated 19.12.2013 in Revision Application Nos.195/594 & 1700/12-RA opined that the appellate authority while allowing the appeals filed by the department observed that "the original authority should have enquired the market price of impugned goods as the market price of similar/identical products is less than the rebate claim. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tories Ltd., against O-I-O No.53/2012-Adjn. (Commissioner) CE dated 30.10.2012, in the light of the above Delhi High Court's decision and the impugned order raising demand for recovery of the amount was set aside. 12. In the present appeal, the order passed by the CESTAT, South Zonal Bench, Bangalore is challenged on the ground of determination of rebate with reference to Rules 9, 10 and 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. 13. During the course of hearing at the stage of admission, Sri Dr. K. Manmadha Rao, learned counsel for the appellant, contended that the order of rebate passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad L Division, Hyderabad is erro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the different authorities were set aside while restoring the order passed by the Deputy Commissioner of Customs, Central Excise and Service Tax, Hyderabad L Division, Hyderabad granting rebate vide Order-in- Original No.462/2011-REBATE dated 30.09.2011 and Order-in-Original No.03/2012 - REBATE dated 13.01.2012. 17. The impugned recovery order passed by the Commissioner of Customs and Central Excise, Hyderabad - IV confirming the recovery of erroneously sanctioned rebate was only a consequential order of recovery based on the orders which were challenged before the Delhi High Court. When the Delhi High Court set aside the consequential demands raised for recovery of the rebate of excise duty, the question of again issuing demand for recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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