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TMI Blog2018 (1) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... gredients which is normally form of excipient - Merely by adding the excipient, the medicine which has character of basic drug does not get altered. Therefore, only by adding excipient the exemption cannot be denied, in the facts of the present case - appeal dismissed - decided against Revenue. - Appeal No. E/797/09 - A/85019/2018 - Dated:- 11-1-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri.N.N. Prabhudesai, Supdt. (AR) for appellant Ms.Mansi Patil, Advocate for respondent ORDER Per: Ramesh Nair 1. The fact of the case is that the respondents have claimed exemption notification no. 4/2006 dated 01.03.2006 vide Sr. No. 47 in respect of their final product namely Natural Micronise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th are exempted. Drug contains only one ingredient i.e. basic drug whereas any medicine which is manufactured out of a drug is invariably consist of other ingredients which is normally form of excipient. Merely by adding the excipient, the medicine which has character of basic drug does not get altered. Therefore, only by adding excipient the exemption cannot be denied, in the facts of the present case. We observed that the product is sold in the name of 'Sugest'. The packing is scanned below: 5. From the above packing of the product it can be seen that the product sold is Natural Micronised Progesterone. Therefore even though it contains various other excipients, the medicine is clearly covered under Sr. No. 58 of the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a number of years and thus, it's usage has been proved beyond doubt. The lower authority i.e. the Assistant Commissioner, Central Excise, Ratnagiri has proceeded on wrong presumption, i.e. the name sugest has not been found mentioned and the product Micronised Progesterone is a blended one. He has also failed to notice the order issued by the officer of his own Commissionerate in the appellant's own case. He has not only proceeded on wrong presumption but also imposed equal penalty without giving any reasons as to how the appellant attracts with equal penalty. The imposition of equal penalty by the Assistant Commissioner without adducing any reasons clearly shows that the power can be mis-used against the voiceless assessees. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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