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TMI Blog2017 (3) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... Demands to the extent of ₹ 7,74,558/- on Noophin injection as well as ₹ 2,15,778/- in respect of Sivphine injections - Held that: - Increased MRP of injections has been alleged by the Revenue on the basis of investigation carried out in respect of New Pharmaceutical product in Karnataka. However, such investigation report has not been shared with the respondent during the course of the adjudicating proceedings. The concerned witness has also been not made available for examination by the respondents. In view of above, we find no reasons to interfere with findings of Commissioner (Appeals) setting aside this demand. Demand of ₹ 1,66,042 on dyna pro powder - Held that: - Revenue was of the view that assessment of these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of M/s Dynamic laboratories Pvt Ltd. The same was permitted to be released on payment of Excise duty as well as redemption fine of ₹ 25 lakhs. iv. A penalty of ₹ 25 lakhs imposed on M/s Dynamic Laboratories. v. Imposed penalty of ₹ 10 lakhs on Shri Abhishek Bhargava, Director of Dynamic laboratories Pvt ltd. 3. When the issue was challenged in appeal before the Commissioner (Appeals), he set aside the Order-in-Original. Aggrieved by the impugned order, Revenue has filed the present set of appeals. 4. With the above background, we heard Shri Naveen Mullick, ld. Counsel representing all the respondents as well as Shri R.K. Manjhi, ld. DR for the Revenue. 5. Out of the total demand of ₹ 28,35,468/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit and vacate the remaining portion of demand. Penalty imposable under Section 11AC is also set aside. 7. Demand to the extent of ₹ 7,74,558/- has been raised in respect of the product Noophin Injection . Revenue has alleged that such injections were cleared with MRP of ₹ 15/- by the respondents and not at the MRP of ₹ 7.2 as declared in the invoices issued by the respondent. The basis for allegation of increased MRP is an investigation report sent by the Assistant Commissioner of Central Excise, Malenadu Division, Chennai. Respondent has raised serious objection to the basis for enhancing of MRP. Their submission is that these investigation reports have been used against the assessee without giving them access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that assessment of these product needs to be done under Section 4A whereas the assessee was of the view that it should be under Section 4 of the Central Excise Act. Commissioner (Appeals) has set aside the demand on account of time bar for the period beyond normal time period. Such a view adopted the Commissioner (Appeals) is upheld. 11. Goods totally valued at 93,29,605/- have been seized at the godown of M/s Dynamic laboratory pvt ltd. The reason is that such goods have been cleared by wrongly paying Excise duty under Section 4A at rates lesser than what is required to be paid. As already discussed in the above paragraphs, the differential duty has arisen as a result of wrong calculation adopted by the respondent under Section 4A for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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