CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 89916 OF 2014 [Arising out of Order-in-Original No: Belapur/11/Bel-I/R-IV/COMMR/KA/ 2014- 15 dated 14, [order-in-original no. Belapur/11/Bel-I/R-IV/COMMR/KA/ 2014-15dated 14th August 2014] August 2014 passed by the Commissioner of Central Excise, Belapur.]

Sandoz Pvt Ltd Plot No.D-31/32 TTC Industrial Area, Turbhe Navi Mumbai – 400705 … Appellant versus Commissioner of Central Excise Belapur CGO Complex, CBD Belapur, Navi Mumbai – 400614 …Respondent APPEARANCE:

Shri Prakash Shah, Sr Advocate along with Shri Mohit Raval and Shri Ananta Khandait, Advocates, Advocate for the appellant Shri Badhe Piyush, Deputy Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85900/2025 DATE OF HEARING: 12/12/2024 DATE OF DECISION: 05/06/2025 PER: C J MATHEW Though the impugned order¹ of Commissioner of Central

Excise, Belapur has directed recovery of ₹ 57,53,198, being the duty foregone on ‘packing material’ and ‘other inputs’ procured for manufacture of ‘cephalosporins’ and ‘carbapenems’, by enforcement of bond executed