2013 (5) TMI 320

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..... nor is there any adjournment application. 2. Present appeal of Revenue is in the second round of litigation before Tribunal against appellate order on 27.10.2004. The precise question in the appeal of Revenue is whether dextrose present in Aneroid IV was pharmaceutical necessity and whether that was active and not interfering with the process to manufacture of final goods. 3.  The issue abo .....

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..... unal, he considered the materials which were not before adjudicating authority at adjudication stage and following the judgement in the case of May & Baker India Ltd. vs. Union of India (supra) held that addition of the dextrose had no therapeutic or prophylactic activity of metronidazole an ingredient specified in the schedule referred in the exemption notification. He accordingly held that dextr .....

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..... al necessity nor therapeutic inert and interferes with the therapeutic or prophylactic activity. Such finding denies the exemption following para 12 of the apex Court judgement which reads as under: There can be no dispute that without any further drug Metronidazole is one of the ingredients of the drug which is entitled to the exemption under the said notification. But the notification qualifies .....

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..... dazone, which is one of the scheduled drugs, would be entitled to exemption. But if dextrose does not have any of those properties above stated, then it being one of the ingredients of Metronidazole the exemption under the notification will not be available. 7. We have heard Revenue and also perused the adjudication order as well as appellate order of ld. Commissioner (Appeal) Cunder challenge. I .....

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..... utic inert without interfering with the therapeutic or prophylactic activity. In absence of fulfilment of these two conditions reliance on technical evidence by the ld. Commissioner (Appeals) does not grant exemption benefit to the respondent under the strict condition of the aforesaid notification following the ratio laid down by the Apex Court. 8. In view of aforesaid observations and no eviden .....

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