2012 (6) TMI 49

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....AR), for appellant   Per: S.S. Kang   Heard the learned AR as none appeared on behalf of the respondents in spite of notice.   2. The brief facts of the case are that the respondents are engaged in the manufacture of excisable goods viz. Curadex/Dexamethazone Injection falling under Chapter 30 of the Central Excise Tariff. Two show cause notices dated 3.4.1995 and 13.2.1995....

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.... order-in-original dated 13.11.2000. As per expert s opinion the product Curadex/Dexamethazone contained Niacinamide not in micro quantities but in macro quantities and it had got prophylactic function, therefore the said product was held to be not eligible for the exemption under the Notification and accordingly the demands were confirmed. The respondents preferred an appeal and stay application ....

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....ined in the Dexamethazone has no therapeutic value. The Revenue relied upon the statement of Shri S.D. Kalyani, Senior Manager. The contention is that the Senior Manager in his statement stated that the main active ingredient, i.e. Dexamethazone Sodium Phosphate is only 4 mg per ml whereas Niacinamide is 20 mg/ml. In view of this statement, the contention of the Revenue is that it cannot be said t....