2001 (4) TMI 336

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..... lekar, Member (T)]. When the case was called out, the appellant was not present. On all occasions in the past also the appellant had remained absent in spite of notices having been issued. We therefore, proceeded to decide the appeal on merits after hearing Shri B.K. Choubey for the Revenue. 2. The appellant manufactured P or P medicines. In clearing the part thereof, they chose the benefi .....

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..... ied by the E.S.I.S. and therefore, supply made to them for the sake of convenience should not be held against them. A letter dated 7-4-1987 from E.S.I.S. to the appellant was cited wherein the request was made for continued supply of drugs to all approved chemists. 4. It appears that the E.S.I.S. had directed the assessee to make the supply to the chemists as a measure of facilitation. This woul .....

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..... ed the production as new evidence . We are afraid that the Commissioner s understanding is wrong. Where a contract was subsequently renewed and where the period subsequent to the earlier contract was covered by such extension, the benefit of the Notification would continue. On this observation, we do not find that the Commissioner (Appeals ) order would sustain on the second ground. The appeal on .....

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