2001 (11) TMI 663

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..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Plethico Pharmaceuticals Ltd., is whether the P or P medicines manufactured by them were chargeable to Central Excise duty during the period from 6-1-95 to 8-2-1995. 2. When the matter was called no one was present on behalf of the Appellants nor there was any request for adjournmen .....

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..... ns based on the list of bulk drugs specified in the First Schedule to the Drugs Prices (Control) Order, 1987 (DPCO); that DPCO, 1987 was replaced by DPCO, 1995 and First Schedule to this Order contained 76 Life Saving Drugs, but the drugs in question were not included; that after representations were made, the Government issued exemption Notification No. 8/95, dated 9-2-95 exempting all the above .....

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..... s per provisions of Section 3 of the Central Excise Act, Central Excise duty is levied and collected on all excisable goods produced or manufactured in India unless these are exempted from payment of duty by a notification issued under the provisions of Section 5A of the Act. The Appellants have themselves mentioned that during the material period no notification exempting the impugned Medicaments .....

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