{"id":229616,"date":"2005-12-15T00:00:00","date_gmt":"2005-12-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gufic-pharma-pvt-ltd-vs-commissioner-of-central-excise-on-15-december-2005"},"modified":"2019-04-05T13:39:21","modified_gmt":"2019-04-05T08:09:21","slug":"gufic-pharma-pvt-ltd-vs-commissioner-of-central-excise-on-15-december-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gufic-pharma-pvt-ltd-vs-commissioner-of-central-excise-on-15-december-2005","title":{"rendered":"Gufic Pharma Pvt. Ltd. vs Commissioner Of Central Excise on 15 December, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Gufic Pharma Pvt. Ltd. vs Commissioner Of Central Excise on 15 December, 2005<\/div>\n<div class=\"doc_bench\">Bench: K Kumar, S T Chittaranjan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Chittaranjan Satapathy, Member (T)<\/p>\n<p>1. Heard both sides. The appellants have availed of the exemption under Notification No. 245\/83 dated 13-9-1983 by paying duty on goods covered under the DPCO, 1987 on the basis of MRP less 15%. On other goods, the appellants have paid duty adopting valuation under the statutory valuation provisions.\n<\/p>\n<p>2. It is the department&#8217;s case that on the latter also, they should have paid duty claiming 15% discount only as these goods are covered under the DPCO, 1979. We find that the DPCO, 1979 was repealed by the DPCO, 1987 itself and hence the same cannot have any applicability. As such, we find that the department&#8217;s case is on a wrong premise as it is seeking coverage under DPCO, 1979, which was not any longer in existence at the material time though there is a reference to it in the impugned notification. Moreover, it is rightly contended by the appellants that the terms of the exemption notification can only be applied to them if they are seeking exemption under the same and not by way of a direction from the Department.\n<\/p>\n<p>3. Considering the fact that the DPCO, 1979 was repealed by the DPCO, 1987, the department&#8217;s case has no basis and the appellants were correct in paying the duty on goods not covered by DPCO, 1987 under the normal valuation provisions. Hence, the impugned order is set aside and the appeal is allowed with consequential benefit to the appellants.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Gufic Pharma Pvt. Ltd. vs Commissioner Of Central Excise on 15 December, 2005 Bench: K Kumar, S T Chittaranjan ORDER Chittaranjan Satapathy, Member (T) 1. Heard both sides. The appellants have availed of the exemption under Notification No. 245\/83 dated 13-9-1983 by paying duty on goods covered under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-229616","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gufic Pharma Pvt. 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