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TMI Blog2014 (5) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... g intermediates manufactured by the appellant. It is also observed from the chemical test report dt.24.01.1991 from Chemical Examiner, Central Excise, Vadodara, that Glyoxal 20% on storage, deteriorates and cannot be considered as marketable. It cannot be said that drug intermediates are manufactured by the appellant only from the stable Glyoxal 40%. No case can be made against the assessee on presumptions and conjectures. The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on which no duty was thus payable. - Decided in favor of assessee. - Appeal No.E/700/1996-DB - Order No. A/10858/2014 - Dated:- 23-4-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transferred to Single Member Bench as the issue is not of classification and valuation and also because of the fact that the amount involved in this case is less than Rs.50 lakhs. It is observed from the case records that issue involved is regarding marketability and leviability of a product that comes into existence and also interpretation of Notification No. 147/1984-CE, dt.19.06.1984. Therefore, the case cannot be transferred to SMC. Shri Nirav Shah (Advocate) then requested for a short adjournment. The request made for adjournment is not considered on the ground that the matter pertains to the year 1996 and Advocate of the appellant were earlier granted adjournments on 20.09.2012, 24.07.2013, 21.08.2013. 3. Shri K.J. Kinariwala (A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de letter Sec 130/715A/1990-91, dt.14.05.1990, much before the issue of show cause notice, did write to the Commissioner of Food Drugs Control Administration, Gandhingar about the change in the raw materials for the manufacturing of Drugs intermediates. In this letter, it is specifically mentioned that though one of the raw materials for making drug intermediates is Glyoxal 40% but they are using Glyoxal 20%, which is an intermediate stream of their Glyoxal plant. No investigation has been done by the Revenue to argue that unstable Glyoxal 20% cannot be used in the manufacture of exempted drug intermediates manufactured by the appellant. It is also observed from the chemical test report dt.24.01.1991 from Chemical Examiner, Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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