9911796707
TMI Blog1998 (9) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... s is a Departmental Appeal filed against the order of the Collector of Central Excise (Appeals), Hyderabad dated 17-1-1994 by which the Collector (Appeals) had set aside the order of the Assistant Collector demanding a duty of Rs. 2,14,474/- and imposing a penalty of Rs. 1,000/- on the respondent. 2. When the matter was called none appeared for the respondent. Since the matter appears to be cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment however alleged that M/s. Pharmasia Ltd., the loan licensees, had effected value of clearances in excess of Rs. 75 lakhs. On that basis, the appellants were issued a show cause notice demanding differential duty based on normal rate of 15% for the clearances effected on behalf of the loan licencees. The Assistant Collector who adjudicated the matter confirmed the demands totalling duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote of the submissions made on behalf of M/s. Targof Pure Drugs (P) Ltd. that the loan licensees for whom they were claiming the concessional rate of duty is eligible for the same having regard to the Gujarat High Court decision in India Laboratories Pvt. Ltd. v. Union of India reported in [1990 (50) E.L.T. 210 (Guj.)]. Collector (Appeals) held that loan licencees getting their P P Medicines man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learances made for a unit which is ineligible for concessional rate of duty under Notification No. 175/86. Therefore, the respondents are liable to pay the effective rate of duty @ 15% for the value of clearances exceeding Rs. 75 lakhs. Distinguishing the decision in the Gujarat High Court judgment in India Laboratories Pvt. Ltd. (supra), ld. SDR submitted that in the said decision the Hon ble Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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