Aman Medical Products Pvt Ltd v. The Commissioner Central Excise And Service Tax Daman Commissionerate

18-CEXA.184.2016.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 184 OF 2016 Aman Medical Products Pvt. Ltd.

} Appellant versus The Commissioner, Central Excise } and Service Tax, Daman } Commissionerate } Respondent Mr. Jas Sanghvi i/b. M/s. PDS Legal for the appellant.

Ms. P. S. Cardozo for the respondent.

CORAM :- S. C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.

DATE :- JANUARY 22, 2018 P.C. :- 1.

Having heard Mr. Sanghvi at some length, we find that his persuasive skills fall short in convincing us to admit the appeal for what the assessee-appellant would gain eventually is a sum of Rs.5,64,435/-, which was found to be due and payable. 2.

The tribunal has, therefore, granted partial relief. The demand of CENVAT Credit raised on the appellant of Rs.14,04,483/- along with interest and penalty is set aside but the demand of CENVAT Credit of Rs.5,64,435/- along with interest and penalty is upheld. This partial success should not lead to our time being wasted when amount involved is so meager. J.V.Salunke,PA

18-CEXA.184.2016.doc Therefore, keeping the questions open for being raised in an appropriate case, we dispose of the appeal.

(SMT. BHARATI H. DANGRE, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA