JUDGMENT

A. INTRODUCTION

1. These three writ petitions which revolve around Para 20 of the Drugs (Price Control) Order, 20131 assail demand notices issued by the respondent National Pharmaceutical Pricing Authority holding the petitioners guilty of overcharging and thus liable to deposit the overcharged amount together with interest thereon. Bharat Serums the petitioner in W.P.(C) 7946/2018 and 8190/2018 challenges the demand notices dated 26 June 2018 and 05 July 2018. The two demand notices relate to non-scheduled formulations named Histoglob and U-Tryp. Bard the petitioner in W.P.(C) 9090/2020 has challenged identical demand notices dated 07 November 2019 and 22 October 2020 in respect of 82 medical devices which were produced and distributed by the said petitioner.

2. Insofar as Bharat Serums is concerned, the respondents have held it to be in violation of Para 20 with respect to the sale and distribution of Histoglob for the period February 2014 to July 2018. The allegation of overcharging in respect of U-Tryp covers the period May 2015 to July 2018. Insofar as Bard is concerned, the respondents allege that medical devices were overcharged during the period January 2015 to Januar