UNICURE REMEDIES PVT., SHRI Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellants filed these appeals under a common adjudication Order dated 31.10.2003 passed by the Commissioner of Central Excise, Vadodara. The demand is confirmed on the ground that the appellant M/s Unicure Remedies P. Ltd. are selling their whole production of 'Vital -Z' to their related Person Redkine Pharmaceuticals Pvt. Ltd. at a lower price with intent to evade payment of duty. The demand was also confirmed on the ground that M/s Unicure Remedies Pvt. Ltd. cleared their product without payment of duty. The benefit of small scale exemption notification was denied to M/s Helviina Pharmaceuticals Pvt. Ltd. on the ground that in fact this unit was also of M/s Unicure Remedies P. Ltd.

(3.) In respect of allegation of clandestine removal that appellant cleared all of their product 'Vital -Z' cleared to M/s. Redkine Pharmaceuticals Pvt. Ltd., their contention is that before the adjudicating authority the appellant has specifically pleaded that they were not clearing all of their goods to M/s Redkine Pharmaceuticals Pvt. Ltd. but they were clearing 'vital -Z' to S.K. Parma, Agra, Akshay Enterprise, Chandigarh and Sabita Enterprises, Berhampur almost at the same price. This plea of the appellant was not considered by the adjudicating authority. In respect of clandestine removal the contention of the appellant is that they produced to detailed chart showing correlation in respect of the goods cleared on proforma invoice/delivery challans with the invoice whereby duty was paid, the adjudicating without considering the data supplied by the appellant held that this correlation was not shown to the investigating team. The contention of the appellant is that all the record was taken in possession by the revenue authorities at the time of visit by them and his correlation was made after getting copies of the document of the revenue.