NDLI: T.n. Dadha Pharmaceuticals Vs. Collector of Central Excise. Madras

T.n. Dadha Pharmaceuticals Vs. Collector of Central Excise. Madras

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T.n. Dadha Pharmaceuticals Vs. Collector of Central Excise. Madras

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944 Central Excise Act
Content Type	Text
Resource Type	Law Order
Jurisdiction	India
Case Type	Special Leave Petition
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944/Central Excise Rules, 1944:S. II-A (/)!Rules 8(/)-Exemption Notification No. 1/6169-Drug-Darzamol Injection I. V.-Containing Metronidazole-For assessment year1982-83 classification list No. 7182 filed claiming exemption- Exemptionapproved-However, later it transpired that Darzamol Injection I. V. alsocontained Dextrose, an item not eligible for exemption-Accordingly, showcause notice issued on 17. 6.1987 that assessee suppressed the fact inclassification list No. 7182-Exemption sought to be withdrawn for the period12.7.1982 to 11.10.1984 and demand raised under proviso to s.11-A(1)-He/d, Dextrose in Darzamol Injection is not a pharmaceutical necessity, norcould it be considered as therapeutically inert, therefore, assessee cannotclaim exemption-Withdrawal of exemption is upheld-However. as regardsRevenue invoking provisions of proviso to s. I J.A(J) for raising the demandwithin extended period of five years, since Revenue is alleging that there hasbeen suppression of fact, burden is on it to show by producing the actualclassification filed by assessee, to show that there is no mention of 'Dextrose·under column (4) and there has been suppression of fact-Revenue has failedto discharge the burden, therefore, it can not be said that proviso to s.11-A(1)is attracted-Demand relating to extended period set aside-Burden of proofExemption Notification No. 116169-Drug-Darzamol Injection 1. V.-Containing Metronidazole (IP) and Dextrose-Dextrose not eligible forexemption-Demand of excise duty raised withdrawing exemption~Appeal byassessee-Dismissed by Collector (Appeals) holding thot he had no jurisdictionto entertain the appeal-Appeal by Assessee before CEGAT-CEGAT disposingof the appeal without deciding whether Collector (Appeals) had jurisdictionlo entertain the appeal or not-Held, mailer remitted to CEGAT for fi'esh· disposal-Appeal-Jurisdiction of Collector (Appeals).
Judge	N/A
Neutral Citation	2003 INSC 65
Petitioner	T.n. Dadha Pharmaceuticals
Respondent	Collector Of Central Excise. Madras
SCR	[2003] 1 S.C.R. 897
Judgement Date	2003-02-05
Case Number	2123-2124

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