ORDER
Jyoti Balasundaram, Vice-President
1. The issue for determination in this appeal is admissibility of benefit of exemption from the payment of duly to Dichloroquinoline (4.7 DEQ) falling under Chapter sub-heading No. 2942.00 in terms of Notification No. 35/91-C.E., dated 25th January, 1991 during the period from 6-1-95 to 26-3-95. The Assistant Commissioner confirmed the demand of Rs. 17,,95,716/- (Rupees Twenty-seven lacs ninety-five thousand seven hundred sixteen only) against the Respondents on the ground that the benefit was available only with effect from 27th March, 1995 when they filed classification list claiming the benefit of Notification and imposed penalty of Rs. 3,00,000/- (Rupees Three lacs only) on the assessee under Rule 173Q of the Central Excise Rules. The Commissioner (Appeals) set aside the order on the ground that although the Notification No. 35/91-C.E. was rescinded and the new Drug Price Control Order, 1995 came into effect on 6th January, 1995 in supersession of 1987 Drug Price Control Order and Notification No. 6/95-C.E. was issued only on 9th February, 1995, since the goods enjoyed the benefit of exemption even after the Notification No. 35/91-C.E. was rescinded, the benefit cannot be denied notwithstanding late filing of the classification. Hence this appeal by the Revenue.
2. We find that in the case of Surya Pharmaceutical Limited v. Commissioner of Central Excise, Delhi-III the Larger Bench of the Tribunal has held that duty exemption is available to bulk drug falling under Chapters 28 and 29 of the Schedule to the Central Excise Tariff Act, 1985 for the period 6-1-95 to 8-2-95 even though the 1987 Drug Price Control was repealed on 6th January, 1995 for the reason that the Notification No. 6/94-C.E., dated 1st March, 1994 providing for concessional rate of duty to bulk drugs continued to have effect. Therefore, the benefit is admissible to the respondents up to 8th February, 1995. For the period thereafter up to 26th March, 1995, the benefit is admissible for the reason that the Notification No. 8/95-C.E., dated 9th February, 1995 does not provide any link between the exemption benefit and the filing of classification list. We, therefore, hold that the benefit is admissible up to 26th March, 1995.
3. In the result, we uphold the impugned order and reject the appeal.