9911796707
TMI Blog2013 (6) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... otices issued for the period between December 2003 to 31st March, 2009, i.e. the period when the order of the Hon'ble Customs Excise, Service Tax Appellate Tribunal was operative. 2. Issue such other or further appropriate order, writ or directions as this Hon'ble Court may think appropriate in the interest of justice." 2. The case of the petitioner is very short one. Petitioner is a manufacturer of Intravenous Fluids and the question involved in this case is whether such item is exempted from payment of excise duty or not. The contention of the petitioner is that vide notification dated 1-3-2001 bearing No. 3/2001, petitioner is exempted from payment of excise duty. The department is contesting the matter. The Customs, Excise and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was alleged that the respondents were engaged in the manufacture of intravenous infusions of various kinds which besides the fluids included certain medicines having anti-bacterial, antibiotic and antimicrobial properties. It was alleged in the show cause notice that by addition of the following items to the Intravenous Fluids, the product attained therapeutic value and, consequently, it fell outside Notification No. 3/2001 which defined 'IV Fluids' as those used for sugar, electrolyte or fluid replenishment. The items added to the fluids are as follows : (a) Ciprofloxacin I.P. (b) Metronidazole I.P. (c) PDZOLE-D (d) Ciprodex (e) Tinipidi Isotonic Infusion, and (f) Mannitol I.P. The most important aspect to be noted is that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on the above two questions/issues, the matter needs to be remitted to the Tribunal for consideration in accordance with law. We may add that exemption notifications have to be read strictly. We may also add that the burden is on the assessee to prove that the item falls within the four corners of the exemption notification. Before concluding, we may state that if on the second issue, regarding Schedule-H Drug, as spelt out hereinabove, if the Tribunal feels that the matter requires further evidence, it may either itself decide that point after giving opportunity to the parties or it may remit the matter to the Adjudicating Authority for its decision on factual aspect in accordance with law. Subject to what is stated above, the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is liable to make the payment of tax as per notices issued by the department. Shri Soni, learned senior counsel also submitted that this matter is squarely covered by a decision of a Division Bench of this Court in M/s. Prem Pharmaceuticals v. Union of India and another - W.P. No. 117/2010, dated 1-2-2010, but the aforesaid position is disputed by Shri Vinay Zelawat, learned counsel appearing for respondents. As the matter is subjudice before the Customs Excise & Service Tax Appellate Tribunal, the petitioner may rely this judgment before the Tribunal to submit that the matter is covered by the decision and the product of petitioner is not excisable. 5. On being asked, no order has been produced before us by the respondents in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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