2009 (8) TMI 580

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....or the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - This appeal filled by M/s. Dr. Reddy's Laboratories Ltd., Unit 1, IDA Bollaram, challenges demand of Rs. 26,63,654/- under Section 11A of Central Excise Act, 1944 (the Act), applicable interest for delay in payment of service tax under Section 11AB of the Act and equal amount of ....

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....le 102 3 2005-06 onwards 7. Paclitaxel 132 31 2006-07 onwards 2. These clearances were made to buyers who converted these bulk drugs into medicines. As per Serial No. 252 (B) to Notification No. 6/2002-C.E. and corresponding Serial No. 47(B) of the successor Notification No. 4/2006-C.E. exemption to these clearances of "bulk drugs" was admissible subject to the assessee ....

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..... 252 of Table to Notification No. 6/2002-C.E. dated 1-3-2002 (replaced by an identical entry renumbered as Serial No. 47 when Notification No. 6/2002- C.E. was replaced by Notification No. 4/2006-C.E.). Sl. No. Chapter Description of excisable goods Rate Condition 252 or 47 28, 29, 30 or 38 The following goods, namely: A) Drugs or medicines including their salts a....

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....Price Controller) Order, 1995 is considered relevant. Therefore the subject clearances of medicines figuring in List 3 or List 4 appended to the Notification No. 21/2002-Cus dated 1-3-2002 are eligible for exemption prescribed at Sl. No. 252(A)/Sl. No. 47A which allows the exemption unconditionally to clearances of the impugned medicines. We also find that this was the ratio of the following decis....