COMMISSIONER OF C. EX. Vs. PFIZER LTD.

JUDGEMENT

(1.) THIS appeal filed under Section 35 -G of the Central Excise Act, 1944 (for brevity, 'the Act'), is directed against order dated 27 -12 -2005, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). Tine revenue has claimed that the following substantial questions of law would arise from the order dated 27 -12 -2005, passed by the Tribunal:

(2.) THE respondent was issued following three show cause notices:

(3.) THE orders in original passed by the Adjudicating Authority was carried in appeal. The Commissioner (Appeals), Central Excise, Chandigarh, vide his order dated 6 -9 -2004, dismissed the appeal. However, on further appeal, the respondent succeeded in persuading the Tribunal to accept its contention that the calculations were based on arithmetical error. It was argued before the Tribunal that on account of error of calculation there was excess demand of about Rs. 1.20 lacs and the demand of central excise duty has been worked out after taking into account only those cases where less payment was made and ignored the payments where more central excise duty was paid. It was further submitted that the respondent was entitled to the benefit of Modvat credit on the inputs going into production of the goods in question.