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4th Floor, Utpad Shulk Bhavan, Plot No.1, Sector 17, Khandeshwar, Navi Mumbai 410 206.

WITH Excise Appeal No. 85715 of 2016 (Arising out of Order-in-Original No. 62-63/SHH/PC/RGD/2015-16 dated 30.12.2015 passed by Commissioner of Central Excise, Raigad) M/s. Cipla Ltd. Appellant L.D. Building, Mehra Indl. Estate, Asha Usha Compound, LBS Marg, Vikhroli (W), Mumbai 400 079.

Vs. Commissioner of Central Excise & ST, Raigad Respondent th 4 Floor, Utpad Shulk Bhavan, Plot No.1, Sector 17, Khandeshwar, Navi Mumbai 410 206.

Order-in-Original                No.              29-30/MAK(29-
30)/COMMR/RGD/14-15 dated 27.05.2014


                              "ORDER

(1) Show cause cum demand notice F.No. V/Adi(SCN) 15-

337/Red/12- 13/5113 dated 01.05.2013 for Rs 2,16,61,926/-

(i) I hereby confirm the demand of Rs 2,16,61,926/- (Rupees Two Crore Sixteen Lakhs Sixty One Thousand Nine Hundred Twenty Six only) against M/s Cipla Ltd under Section 11A read with proviso appended to sub-section (i) of Section 3 of the Central Excise Act 1944 read with Section 28 of the Customs Act, 1962 and in terms of B-17 Bond they have executed with the Department, for the reasons discussed above.

(ii) I do not impose any fine as proposed under Rule 25 of Central Excise Rules, 2002 read with Section 125 of the Customs Act, 1962 in the impugned Notice, for the reasons discussed above.

(iii) I order recovery of interest under the provisions of Section 11AA/ 11AB of Central Excise Act, 1944 read with Section 28AB/ 28AA of Customs Act, 1962 applicable during the relevant period.

(iv) I impose a penalty of Rs 2,16,61,926/- (Rupees Two Crore Sixteen Lakhs Sixty One Thousand Nine Hundred Twenty Six only) on M/s Cipla Ltd under Section 11AC of Central Excise Act 1944 read with provisions of Section 114A of the Customs Act, 1962.

(2) Show cause cum demand notice F.No. V/Adi(SCN)15-

162/Rgd/13-14/13726 dated 02.12.2013 for Rs 1,53,38,611/-

(i) I hereby confirm the demand of Rs 1,53,38,611/- (Rupees One Crore Fifty Three Lakhs Thirty Eight Thousand Six Hundred Eleven only) against M/s Cipla Ltd under Section 11A read with 3 E/88692/2014,85715/2016 proviso appended to sub-section (1) of Section 3 of the Central Excise Act 1944 read with Section 28 of the Customs Act, 1962 and in terms of B-17 Bond they have executed with the Department, for the reasons discussed above..