1993 (10) TMI 199

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....r the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal preferred against the impugned order passed by the Collector of Central Excise (Appeals), Bombay. 2. When the matter had come up for hearing, none appeared for the appellants. However, we find that there was a request from them to decide the case on merits. Accordingly, we have proceeded to hear ....

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.... Drugs & Cosmetics licence. Since they are S.S.I. Unit, their product is exempted from Drugs (Price Control) Order. The case of the Department is that admittedly the impugned product has not fulfilled the second condition inasmuch as its prices are not fixed under Drugs (Price Control) Order, 1979 and hence it is not entitled for the benefit of exemption under the notification. It was contended on....

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....prices to them in comparison to the big Industries. Irrespective of that fact the Department is concerned with notification while granting exemption and notification is not one designed to S.S.I. Units. There is no discrimination in this case and notification has to be strictly construed and on plain reading of notification the party is not entitled to exemption since they have not fulfilled the s....

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....tral Government fixed the price of cream containing boric acid and zinc oxide in exercise of the powers conferred by clause (a) of sub-paragraph (6) of paragraph 13 of the Drugs (Price Control) Order, 1979. Hence price of the product in question as such was fixed by the Government but S.S.I. Unit has been exempted from getting fixed retail price. To avail concessional rate of duty under notificati....