TMI Blog2017 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... n - In the present case, the Adjudicating authority ought to have obtained/collected opinion of the Drug Controller Authority of the respective State Govt. and accordingly proceeded with the matter. Therefore, all these appeals be remanded to the Adjudicating Commissioner - appeal allowed by way of remand. - E/542/2011-DB, E/837/2012-DB, E/838/2012-DB, E/11816/2013-DB, E/13452/2014-DB, E/13453/2014-DB And E/10606/2015-DB - A/10920-10926/2017 - Dated:- 9-5-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) For Appellant: Shri Anand Nainawati, Advocate For Respondent: Shri J. Nagori, A.R. ORDER Per: Dr. D.M. Misra These appeals are filed against respective orders, since involve a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants while clearing the medicaments to hospitals and other institutional buyers, did not print MRP on the respective primary packages (strips) containing the medicaments and mention on the wholesale packings (boxes) as not for resale . He submits that even though the medicaments were intended for sale to the Hospitals and other institutional buyers, but the same were for their consumption and not for re-sale. It is his argument that since the medicaments are not offered for resale/retail sale to the consumers, but directly supplied to the hospitals and other institutional buyers, hence the Appellants were not required to print/affix MRP on the medicaments. In support of his argument, the learned Advocate referred to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944 are applicable. However, the learned Authorised Representative for the Revenue has fairly accepted that in view of Circular issued by Board bearing No.625/210/2002-CX, dt.20.02.2002, in the event any doubt arises about affixing/printing of retail sale price (RSP) on the medicaments, the matter should be referred to the respective authority of the State government, authorized to enforce the said legislation. 6. Heard both sides and perused the records. The limited issue involved in all these appeals relates to the assessment of medicaments cleared to hospitals and other institutional buyers without printing/affixing retail sale price (RSP) on the primary packings/strips containing the medicaments be subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the relevant legislation. In the present case, the Adjudicating authority ought to have obtained/collected opinion of the Drug Controller Authority of the respective State Govt. and accordingly proceeded with the matter. Therefore, we are of the view that all these appeals be remanded to the Adjudicating Commissioner even if in majority cases, the appeals were against the order of Commissioner (Appeals), to re-adjudicate the case after obtaining necessary clarification/opinion from the respective State authority who administer the Drugs (Price Control) Order, 1995. All issues are kept open. The appeals are thus allowed by way of remand to the jurisdictional Commissioner of Central Excise. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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