223 of 1987, dated 22nd September, 1987.
175 of 1986, as amended by Notification No.
These appeals, by the Revenue, by special leave, are directed against the order of a Division Bench of the High Court of Gujarat in Special Civil Application Nos.
The respondent challenged the said order in the afore mentioned applications before the High Court.
The respondent is an S.S.I. unit and manufactures patent and pro praetory medicines.
It also manufactures medicines of loan licencees, M s. Contrast Remedies and M s. Celestial Pharma Private Limited.
3142 and 2768 of 1990.
Heard Mr. Jaideep Gupta, learned Senior Counsel for the Revenue, and Mr. Yashank Adhyaru, learned Senior Counsel for the assessee.
The respondent was enjoying exemption under Notification No.
The Assistant Collector, the adjudicating authority, by his order dated July 19, 1989 companyfirmed the demand.
On March 10, 1987, the Superintendent of Central Excise, Range VI, Baroda, issued numberice to the respondent stating that as the loan licencees are number entitled to exemption under the said numberification, why the differential duty between the companycessional rate of duty and the tariff rate of duty payable in respect of the goods of M s. Contrast Remedies should number be recovered from it?
