2012 (11) TMI 1008

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....ch the appeals filed by the appellant had been dismissed holding that the Intravenous fluid formulations viz. 20% and 10% Mannitol I.P., Metronidazole, Ciprofloxacin Lactate, 10% Icodex, Icolyte F, GM, P & R in 5% Dext Inj., Isodex 5%, 5% Invert Sugar, Icoccel, Icoamin 10% and Isodex M&P are not eligible for Notification No. 3/2001, dated 1-3-2001 and No. 6/2002-C.E., dated 1-3-2002 which exempted from duty the intravenous fluids used for replenishment of sugar, electrolyte or other fluids. The Tribunal had upheld the denial of exemption on the ground that these intravenous fluids are mixed with medicines/antibiotics and not merely for sugar, electrolyte or fluid replenishment. 2. Heard both the sides. 3. Shri Ashutosh Upadh....

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....hould be allowed and though this plea had been made in the appeal memo, there are no order of the Tribunal on this point in the impugned order. Shri Upadhyay, ld. Counsel, therefore, pleaded that the above mistakes in the order need to be rectified and, therefore, prayed for allowing the miscellaneous application filed by the appellant. 4. The Department Representative, Shri R.K. Verma, opposed the appellant's plea for rectification pleading that there are no mistakes apparent from the record in the impugned order and the application for rectification of mistake is worded more like an appeal raising the very issues which had been decided by the Tribunal in the final order. He, therefore, pleaded that there is no merit in this app....