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2010 (10) TMI 649 - AT - Central ExciseDemand - whether Intravenous Fluids having a therapeutic value stood covered under Exemption Notification No. 3/2001 - burden is on the assessee to prove that the item falls within the four corners of the exemption notification - with effect from 1-3-2001 the exemption benefit, which is available to the Intravenous Fluid for sugar, electrolyte and fluid replenishment, does not extend to the Intravenous Fluid comprising of medicines and drugs like, anti-bacterial, anti-biotic and anti-microbial, having therapeutic properties or functions but is restricted strictly to those meant for the sugar, electrolyte and fluid replenishment only. However, there was no such restriction as far as the period prior to 1-3-2001 and since 4-5-2000 is concerned. The impugned order relating to the period from 1-3-2001, thus call for no interference. They cannot, however, be sustained as far as they relate to the period prior from 4-5-2000 to 1-3-2001 and that the notification dated 1-3-2001 has no retrospective effect. Additional Evidence - assessees filed applications for production of additional evidence in terms of Rule 23 of CESTAT Procedure Rule 1982 - no party to the appeal is entitled, as a matter of right, to produce any additional evidence either oral or documentary before the Tribunal. Undoubtedly, if the Tribunal is of the opinion, that for sufficient cause, such opportunity should be given, and then the parties can be permitted to produce such evidence - It is settled law, and the assessees are very well knew that the matters relate to the claim of exemption benefit and therefore the burden in that regard squarely lies upon the assessees to establish the claim and therefore it was necessary for the assessees to produce all the materials in support of their claim before the adjudicating authority - Decided against the assessee.
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