2015 (1) TMI 1129

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....Suresh Singh, CA, for the Appellant. Shri Navneet, Addl. Comm., AR, for the Respondent. ORDER The appeal and stay petition are directed against order-in-original No. PUN-EXCUS-001-COM-045-13-14 dated 16-1-2014 passed by the Commissioner of Central Excise, Pune. 2. Vide the impugned order, a duty demand of Rs. 1,02,74,703/- has been confirmed against M/s. Hindustan Antibiotics Ltd.....

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....cured were supplied to Government hospitals. In the invoices issued for the supply, the prices fixed by the NPPA are only indicated which include the excise duty element also. The Revenue was of the view that in respect of medicines procured from the manufacturers situated in duty exempt zone, since the price includes excise duty, the appellant is recovering this element of duty through the pricin....

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....he name of Hindustan Antibiotics Ltd. figures on packages and the buyers would obviously understand that the medicines are manufactured by the appellant and excise duty liability thereon has been discharged. In respect of medicines procured from the manufacturers situated in duty exempt zone, no excise duty liability has been discharged. It is, therefore, his contention that the appellant is requi....

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....ng duty of excise on any excisable goods, which are wholly exempt or chargeable to nil rate of duty from any person in any manner. In the present case from the invoice raised by the appellant, it is seen that there is no mention of any collection of any amount as representing excise duty and it is the composite price fixed by the NPPA which has been indicated. This Tribunal had occasion to conside....