2001 (11) TMI 663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Plethico Pharmaceuticals Ltd., is whether the P or P medicines manufactured by them were chargeable to Central Excise duty during the period from 6-1-95 to 8-2-1995. 2. When the matter was called no one was present on behalf of the Appellants nor there was any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h exempted all the formulations based on the list of bulk drugs specified in the First Schedule to the Drugs Prices (Control) Order, 1987 (DPCO); that DPCO, 1987 was replaced by DPCO, 1995 and First Schedule to this Order contained 76 Life Saving Drugs, but the drugs in question were not included; that after representations were made, the Government issued exemption Notification No. 8/95, dated 9-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered the submissions of both the sides. As per provisions of Section 3 of the Central Excise Act, Central Excise duty is levied and collected on all excisable goods produced or manufactured in India unless these are exempted from payment of duty by a notification issued under the provisions of Section 5A of the Act. The Appellants have themselves mentioned that during the material period no notifi....