Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2009 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 111 - HC - Central ExciseIntravenous Fluids falls under Chapter 30 - whether came to be exempted from payment of central excise duty? - Held that:- The Joint Secretary is not justified in adding certain words to the notification dated 1-3-2001. It operates prospectively and petitioners were paying excise duty on I.V. Fluids not used for sugar, electrolyte or fluid replenishment. However, the dispute which is involved in the present petitions is pertaining to the period between 4-5-2000 to 28-1-2001 and duty was demanded on the basis of the Circular issued by the Joint Secretary, as per the submissions of the learned Counsels appearing for the petitioners. If it is so, such action of the respondent-authorities cannot be upheld. Therefore the impugned communication issued by the Joint Secretary is not tenable at law and deserves to be quashed and set aside. It cannot be said at this stage that issuance of show-cause notice is without jurisdiction. The petitioners are called upon to explain about their products and if they are Intravenous Fluids, certainly they are entitled to exemption. This issue is yet to be adjudicated and it is not finalised. Hence, in absence of any adjudication, it is not just and proper for us at this stage, to quash and set aside the show-cause notices. Appeal partly allowed
|