TMI Blog2007 (6) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... t is seen that the appellant is manufacturing P P Medicaments on its own behalf as also on behalf of loan licencees. Separate accounts are being maintained by them for clearance under SSI as also for loan licencees. There was some default for payment of duty of clearance of SSI, for which purpose action was taken against them, which stands complied by the appellant. No such default was made whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and directed the appellant to pay duty in respect of loan licencees from PLA. 4. After hearing both sides, I find that order of Commissioner (Appeals) is not in accordance with the law and inasmuch as admittedly two separate accounts were being maintained by appellant and there was no default in payment of duty on behalf of loan licencees. The appellant has already suffered for the default in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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