9911796707
TMI Blog1988 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... r(T)]. - Brief facts of the case are that the respondent company availed of the benefit of the Notification No. 117/66 dated 16-7-1966 in respect of patent or proprietary medicines (P or P medicines) sold by the respondent company to the E.S.I.C. - a Govt. department - on the prices in terms of the contract entered into by the respondent company with the E.S.I.C. authorities. The goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the benefit of the said notification. This point having been decided by the original authority at the first instance against the respondent company herein was decided in their favour by the lower appellate in its order-in-appeal dated 27-10-1978. That authority, however remanded the matter to the adjudicating authority for checking on the two facts, namely (i) whether the sales by the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the same that the goods were not cleared to the E.S.I.C. authorities but to the approved retail chemist shops. The lower appellate authority by the impugned order has again confirmed the earlier orders of the predecessor authority and he has fully agreed with the decisions of its predecessor authority. The appellant-Collector has filed the appeal against the impugned order on the same ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification would also cover the retail chemist shops approved by the ESIS authorities. Supply of P or P medicines to such approved shops is to be considered as good as supply to the Government department because such shops are the outlets of medicines for such Government department. Accordingly, the appeal is dismissed. 5. Operative part of the order already announced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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