SURYA PHARMACEUTICAL LTD. Vs. C.C.E.

JUDGEMENT

(1.) This is an appeal against the order of Commissioner (Appeals) No. 300/NS/PCK/2008 dated 19.10.2008 which itself was passed in pursuance of the CESTAT remand order No. 1519/05 -IV dated 15 June, 2005.

(2.) Heard both sides.

(3.) Learned Advocate for the appellants submits that they received the export order dated 24.7.98 for 1800 kgs. The requirement of lots for export order was different from the lots meant for domestic clearances. In view of urgency involved in the supply for export, they issued some quantity from the finishing store room and used the said material for blending with other goods in process in the finishing room. This was explained, on the date of visit of the officers, on the spot by the Managing Director, in his statement given before the officers. It is true that goods accounted in the RG 1 has been issued for further processing, as mentioned above, without preparation of any document. However, it was only a technical error as the entire goods alleged to have been found short have been blended and converted into lots for export and exported on payment of duty. Therefore, she seeks setting aside the demand of duty and imposition of penalty.