2001 (4) TMI 336

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....oubey, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  When the case was called out, the appellant was not present. On all occasions in the past also the appellant had remained absent in spite of notices having been issued. We therefore, proceeded to decide the appeal on merits after hearing Shri B.K. Choubey for the Revenue. 2. The appellant manufactured P ....

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....s also the claim made was that the supply was made to the chemists specified by the E.S.I.S. and therefore, supply made to them for the sake of convenience should not be held against them. A letter dated 7-4-1987 from E.S.I.S. to the appellant was cited wherein the request was made for continued supply of drugs to all approved chemists. 4. It appears that the E.S.I.S. had directed the asse....

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....the ground that the same had not been placed before the Asstt. Commissioner. She termed the production as "new evidence". We are afraid that the Commissioner's understanding is wrong. Where a contract was subsequently renewed and where the period subsequent to the earlier contract was covered by such extension, the benefit of the Notification would continue. On this observation, we do not find tha....