2015 (9) TMI 569

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....ame and the present appellant thereafter sold the same goods to various government hospitals/dispensaries etc. In respect of such traded goods, the price is fixed by NPPA under DPCO. The medicaments are sold at the price so fixed. However, appellant is buying the same medicaments from loan licensee at a discount of 26.5% or 12% to the price fixed by NPPA under DPCO. The case of the revenue is that NPPA while arriving at the price takes into account the normal excise duty payable on such medicaments. However, the appellant is getting the goods manufactured sometime from a loan licencee unit located in area where no such excise duty is payable. Hence according to the revenue, in such cases appellant is deemed to have collected excise duty fro....

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....(Tri-Mum). It was also submitted that similar view has been taken by the Tribunal in the case of Indian Oil Corporation Ltd. reported in -2012-TIOL-893-CESTAT-MAD. 3. Ld. Additional Commissioner (AR) reiterates the Order-in-Original and submits that NPPA while fixing the price takes into account the normal excise duty. Thus while arriving at the prices, excise duty element has been taken into account. Appellant are recovering the amount equivalent to the price fixed under NPPA and therefore, they have recovered the excise duty, element and they are therefore liable to deposit an amount equal to excise duty collected by them under Section 11D of the Central Excise Act, 1944. 4. We have considered the submissions made by both sides. It is n....