1998 (2) TMI 236

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....lant. Shri A.K. Madan, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is a stay application filed with reference to Order of the Commissioner of Central Excise, Chandigarh dated 19-8-1997. 2. Ld. Counsel stated that the basic issue involved in this case was as to whether bulk drugs being manufactured by them which were entitled for the benefit of Not....

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.... it had been held by the Hon'ble Supreme Court in the case of Ram Sarup and Others v. Munshi and Others reported in 1963 AIR SC 558 wherein it has been held that `where a Statute is incorporated by reference, into a second Statute the repeal of the first Statute by a third does not affect the second'. In this case the Drug Price (Control) Order, 1987 (First Statute) was incorporated by reference i....

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.... appellants were a well known firm dealing with the drugs they ought to have noticed the effect of the change. 6. We have considered the above submissions. We observe that prima facie ld. Counsel's Contentions have a strong force. Even otherwise it is only a question of interpretation and of considering the implication of the repeal of the Drug Price (Control) Order referred to in the Expl....