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Issues: Whether Ammonium Nitrate Fuel Oil was excisable goods liable to duty, and whether the demand and penalty matters required remand for recomputation in light of the exemption notification.
Analysis: The item was held to be goods and dutiable on the strength of earlier Tribunal decisions that had already concluded the issue. On that basis, the assessee was required to obtain a licence, file the classification list, and pay duty. Since duty had not been paid in accordance with the prescribed procedure, the demand was sustainable. At the same time, the exemption notification effective from 27-7-1988 required the computation of duty and the question of penalty to be reworked by the original authority after giving the assessee an opportunity of hearing.
Conclusion: Ammonium Nitrate Fuel Oil was held to be dutiable goods, and the matter was remanded to the original authority for fresh computation of duty and penalty after considering the exemption notification and hearing the assessee.
Ratio Decidendi: When a product has already been judicially recognised as excisable goods, duty liability follows, but the quantum of duty and consequential penalty must be recomputed by the adjudicating authority where a relevant exemption notification is claimed to apply for part of the period.
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