DR. REDDYS LABORATORIES LTD. Vs. COMMISSIONER OF CUS., HYDERABAD

JUDGEMENT

(1.) APPEAL No. C/264/2009 is by Dr. Reddy's Laboratories Ltd. (hereinafter referred to as assessee -company or M/s. DRL) challenging the order of the Commissioner demanding differential duty amounting to Rs. 1,10,09,602/ - (after denying the benefit of exemption Notifications No. 45/2002 -Cus., dated 22 -4 -2002 as amended, 96/2004 -Cus., dated 17 -9 -2004 as amended and 89/2005 -Cus., dated 31 -12 -2005) along with interest and imposing equal amount of penalty under Section 114A of the Customs Act, 1962.

(2.) THE relevant facts in brief, as summarized by the Commissioner in his impugned order are as follows :

(3.) THE learned Deputy Commissioner (AR) supported the impugned order by referring to the findings and reasoning of the Commissioner. He made the following submissions :