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1998 (2) TMI 328

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.... [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR. 2. Respondent, engaged in the manufacture of PP medicines, was filing price lists in Part I and Part II and on approval thereof paying duty accordingly. In respect of supplies made to Government departments, appellant filed refund claim of Rs. 4,62,426.0....

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....ods supplied to Government departments did not attract the benefit of Notification No. 45/82 or that the condition, if any, stipulated in the Notification has not been satisfied by the respondent. On this short ground it must be held that benefit of Notification 45/82 would be available. The Notification No. 245/83 arises only in relation to PP medicines in respect of which statutory retail price ....