1998 (3) TMI 254

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..... - Appellant is absent in spite of notice, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of P P medicines, was paying normal duty on medicines supplied to Government as per DGS D rate contract and paying duty under Notification No. 245/83 in respect of medicines supplied to wholesal .....

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..... medicines supplied to the Government. Following the above decision, we hold that appellant cannot be made liable to pay duty under the Notification in respect of the goods for which appellant did not claim the benefit of the Notification, though effect would be to deny the appellant benefit of the notification in respect of the goods for which appellant did claim benefit of the notification. The i .....

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