TMI Blog2013 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are offered for retail sale. - All these issues need to be gone into detail which can be done only at the time of final disposal of appeal. In our considered view, the appellant needs to be put to some terms and conditions to hear and dispose of their appeal. - stay granted partly. - Appeal No.E/779, 780, 781/11 - - - Dated:- 1-3-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice control) order, (DPCO for short) and more specifically, regulation 15 wherein the requirement of display the prices is mentioned and submit that the sale or clearance made by the appellant on which the differential duty is demanded is only to the Hospitals and more so to-the Government Hospitals. He would rely upon the decision of the Hon ble supreme court in the case of Jayanti Food Processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the appellant's product fall under the category of the provisions of section 4A of the central Excise Act, 1944 and duty liability has to be discharged based on the retail sale price printed on the said goods. It is his submission that the appellant has not produced any evidence that they are not required to affix the retail sale price on the products manufactured and cleared by them to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of the price on the drugs/medicines, which are offered for retail sale. All these issues need to be gone into detail which can be done only at the time of final disposal of appeal. In our considered view, the appellant needs to be put to some terms and conditions to hear and dispose fo their appeal. Accordingly, considering the question of limitation and merits of the appeal, we direct the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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