2001 (11) TMI 663 - AT - Central Excise

Summary

The appeal by M/s. Plethico Pharmaceuticals Ltd. questioned the chargeability of Central Excise duty on P or P medicines manufactured by them from 6-1-95 to 8-2-1995. The Appellants failed to appear at the hearing, and duty was demanded on anti-T.B. and anti-malarial drugs despite previous exemptions. The Tribunal ruled that without a specific exemption notification, duty is payable as per Section 3 of the Central Excise Act. The appeal was rejected.