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TMI Blog2015 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri Navneet, Addl. Comm., AR, for the Respondent. ORDER The appeal and stay petition are directed against order-in-original No. PUN-EXCUS-001-COM-045-13-14 dated 16-1-2014 passed by the Commissioner of Central Excise, Pune. 2. Vide the impugned order, a duty demand of Rs. 1,02,74,703/- has been confirmed against M/s. Hindustan Antibiotics Ltd. under the provisions of Section 11D(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the invoices issued for the supply, the prices fixed by the NPPA are only indicated which include the excise duty element also. The Revenue was of the view that in respect of medicines procured from the manufacturers situated in duty exempt zone, since the price includes excise duty, the appellant is recovering this element of duty through the pricing mechanism. Therefore, the appellant is lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on packages and the buyers would obviously understand that the medicines are manufactured by the appellant and excise duty liability thereon has been discharged. In respect of medicines procured from the manufacturers situated in duty exempt zone, no excise duty liability has been discharged. It is, therefore, his contention that the appellant is required to deposit the amount of excise duty colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olly exempt or chargeable to nil rate of duty from any person in any manner. In the present case from the invoice raised by the appellant, it is seen that there is no mention of any collection of any amount as representing excise duty and it is the composite price fixed by the NPPA which has been indicated. This Tribunal had occasion to consider an identical matter in the case of IOCL (cited supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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