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2015 (11) TMI 1246 - AT - Central ExciseWaiver of pre deposit - Whether the products, in question, Tinidazole Intravenous Infusion (Tinipidi), Metroidazole Sodium Chloride Injection, Metronidazole Injection with Dextrose, Ciprofloxacin Injection with Dextrose,Ciprofloxacin Injection with Sodium Chloride, and Mannitol Injection, all of which contain antibiotics in saline or glucose medium and other medicaments and are meant for Intravenous infusion are covered for duty exemption by the entry no.56 of the notification no.3/2001-CE dated 1.3.2001 which covered, Intravenous Fluids which are used for sugar, electrolyte and fluid replenishment Held that:- Irrespective of the evidence of Dr. Vivek Sullere, w.e.f. 1.3.2001 the duty exemption would be restricted only to those Intravenous Fluids, which are used for sugar, electrolyte and fluid replenishment and the same would not be available to those Intravenous Fluids, which are meant for some other purposes. It is well settled law that the exemption notifications have to be construed strictly and this was one of the observations in the Apex Court’s judgement dated 31.03.2009 while remanding the matter to the Tribunal. Thus, it cannot be said that the appellant have prima facie case in their favour. The undue hardship is determined on the basis as to whether the assessee has prima facie case in his favour and if so, to what extent. The Revenue s interest have to be safeguarded keeping in view the factors which are in favour of the Revenue. At this stage, ld. Counsel for the Appellant pleaded that the appellant in their stay application have also pleaded financial hardships as on account of their inability to re-pay the bank debts, their case was referred to Corporate Debt Reconstructing Cell of the Banks which have formulated re-habilitation package. He also pleaded that this factor may also be taken into account while considering the stay application. However, irrespective of the plea of financial hardships, since the issue involved in this case stands decided by the Tribunal against the Appellant in its judgement in case of Ives Drugs (India) Ltd. , Venus Remedies Ltd. & Ors. (2010 (10) TMI 649 - CESTAT, NEW DELHI) and this judgement has been upheld by Hon’ble Punjab & Haryana High Courts, this is not a case for total unconditional waiver from the requirement of pre-deposit and the Appellant have to be put to certain conditions of pre-deposit to safeguard the interests of the Revenue. - Partial stay granted.
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