Cce Vs. Sunway (i)(P) Ltd.

.....thereof paying duty accordingly. in respect of supplies made to government departments, appellant filed refund claim of rs. 4,62,426.00 on the ground that those goods were partially exempt under notification 45/82. in respect of the medicines manufactured and supplied to buyers other than government departments, appellant was availing the benefit of notification 245/83. it was a condition of notification 245/83 that the benefit of exemption will not be available unless it is claimed in respect of all medicines covered by the statutory price list. the assistant collector rejected the refund claim on the ground that respondent enjoying the benefit of notification 245/83 in respect of certain goods would not be entitled to the benefit of notification 245/83 in respect of other goods. this order was set aside by the collector (appeals) who allowed the refund. hence the present appeal.3. department has no case that the goods supplied to government departments did not attract the benefit of notification no. 45/82 or that the condition, if any, stipulated in the notification had not been satisfied by the respondent. on this short ground it must be held that benefit of notification 45/82 would be available. the notification no.245/83 arises only in relation to pp medicines in respect of which statutory retail price had been fixed. it was a condition of the notification that the benefit of notification cannot be claimed unless it is claimed in respect of all medicines covered by the statutory price list. the contention of the department is that the respondent was not claiming the benefit of notification no. 245/83 in respect of medicines supplied to government departments and therefore, violated the conditions stipulated therein. if the respondent had violated any condition stipulated in notification no. 245/83, consequence should be the denial of benefit of that notification and not the denial of notification no. 45/82. we find no ground to interfere with the decision.....