TaxTMI 
TaxTMI 
2015 (9) TMI 248
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....(Central Public Sector Enterprises) registered as company under the Companies' Act. Apart from manufacturing medicines, they are also procuring some of the medicines from other manufacturers. It so happened that the medicines procured by them from other manufacturers were from the units located in the exempted area who cleared the same without payment of Central Excise duty, in terms of area based exemption notification. Such procured goods were subsequently sold by the appellants to various hospitals at the price fixed by the Government of India in terms of the Drugs Price Control Order (DPCO). The DPCO prices fixed and approved by the authorities have taken into consideration the element of duty of excise, which would be a part of fin....
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....ho are employees of the company. 4. Learned advocate for the appellants has raised number of contentions. However, we find that stay petition can be disposed of in the light of the Tribunal's decision in the case of M/s Hindustan Antibiotics Ltd. Vs. C.C.E., Pune - E/86183/2014-Mum. The Tribunal was dealing with an identical situation where the assessee had procured medicines from manufacturer located in duty exempted zone and sold the same to their customers at the price fixed by National Pharmaceutical Pricing Authority (NPPA) under DPCO, 1995. It was observed in the said decision that element of excise duty was included in the price fixed under DPCO and as the appellant was not collected any amount, from their customers in excess ....
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....ew that the appellant is entitled to unconditional stay. We, accordingly, allow the stay petitions unconditionally. (Order pronounced and dictated in open court) (B S V Murthy) Member (T) (Archana Wadhwa) Member (J) Per: B S V Murthy: 6. While agreeing with the final conclusion, I would like to record my own observations and I consider that the stay petitions can be allowed for different reasons. 7. First of all, in the case of Hindustan Antibiotics Ltd. (supra), it was the submission on behalf of the appellants that the appellants had purchased the medicines, which suffered duty, from the manufacturers and from the manufacturers who were not paying duty. They had simply sold all the goods so purchased in the market and wh....
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....ocated in Himachal Pradesh and had not paid excise duty. Therefore, the medicines purchased by the appellants did not suffer any duty. In the invoices, as mentioned by learned sister, the Central Excise duty element has been shown and total amount was charged from the customer showing the break-up of original price and excise duty. In such a situation, obvious conclusion would be that amount collected includes excise duty. 9. However, as mentioned, there are circumstances in this case which require detailed verification of facts. According to the appellant old software was being used by the appellant which caused this problem. Secondly, it is also not the case that this claim was not made before the original authority. Moreover, learned ....