TMI Blog2012 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... e held to be not eligible for the exemption under the Notification – Held that:- The contents of Niacinamide are reported to be 20 mg per ml whereas the Prophylactic dose as per British Pharmacopoeia has to be between 5 mg to 30 mg per kg of body weight – as per these standards, the equivalent Niacinamide contents in Curadex would work out to be 20 times less than the recommended dose of Niacinami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined Niacinamide which is a vitamin B compound and therapeutically active ingredient in addition to Dexamethazone, hence the exemption availed by them under Notification No.30/98 dated 1.3.1998 was not eligible. The Assistant Commissioner of Central Excise, Aurangabad-I confirmed the impugned demand vide order-in-original dated 15.10.1997. The respondents filed appeal against this order before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit Rs.56,758/-. The Commissioner (Appeals) dismissed the respondent s appeal vide order-in-appeal dated 30.4.2001 for non-compliance with the condition of the stay order. Therefore, the respondents filed appeal before the Tribunal and the Tribunal vide order dated 25.6.2002 set aside the order-in-appeal and directed the Commissioner (Appeals) to decide the issue without insisting on pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the earlier adjudication order passed by the Deputy Commissioner for the earlier period whereby vide order dated 2.4.1994, dropped the demand which was demanded on the same grounds by denying the benefit of the Notification and this order is not reviewed by the Revenue. Further, we find that the Commissioner (Appeals) in para 8 of the impugned order held as under:- 8. I see adequate me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
