CIRON DRUGS AND PHARMACEUTICALS PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, THANE-II
LAWS(CE)-2015-7-51
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 15,2015

Ciron Drugs And Pharmaceuticals Pvt. Ltd. Appellant
VERSUS
Commissioner of Central Excise, Thane -II Respondents

JUDGEMENT

P.K.JAIN - (1.)THE case is posted before the Bench for maintainability of the appeal. As per Section 35F of the Central Excise Act, 1944, the appellant is required to deposit 7.5% of the duty confirmed in the order.
(2.)According to the appellant, they have reversed certain cenvat credit during 2009 -10, 2010 -11, 2011 -12, 2012 -13 and on 6.12.2014 and 14.12.2014.
Learned counsel for the appellant submits that if the amounts are taken into consideration, the amount already paid by them is Rs. 28,45,332/ - and the balance amount of Rs. 5,23,168/ - has been reversed by them on 16.2.2015 and thus they have complied with the provisions of Section 35F. The learned counsel also submits that the Board vide circular No. dated 16.9.2014, has clarified that the payments during investigations will be taken into consideration for purpose of the said section.

(3.)LEARNED Commissioner (AR), on the other hand, submits that the various payments made are matter of dispute. The learned AR submits that it would be seen from the grounds of appeal that the appellant has made these submissions in para 8 at page 17 and 18, para 14 at page 29 and 30, below table 11 on page 36 and para 18 on page 37. It was also submitted that the appellant has submitted that they are aggrieved by the decision of the Commissioner for not taking into account these facts. He further submits that this is not an amount paid during investigation but this is a reversal which was made at various points of time. Further, this is a matter of dispute and this was also brought to the notice of the Commissioner. It was submitted that the Commissioner has in the impugned order confirmed the amount of Rs. 4,49,13,262/ - and the appellant is required to deposit 7.5% of the same. The question whether the said amount can be adjusted against the said demand is a matter to be decided on merit by the Tribunal and cannot be examined for maintainability of the appeal.
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