https://www.taxtmi.com/caselaws?id=72964 An exemption limited to Low Sulphur Heavy Stock used as feed stock in the manufacture of fertilizer did not extend to its use in making ammonia, because ammonia was not treated as fertilizer or as manufacture of fertilizer for the notification. In the absence of suppression, misstatement or fraud, the duty demand could not travel beyond the normal six-month period, and no penalty was sustainable. The exemption claim therefore failed, while the demand was confined to the ordinary limitation period and the penalty was deleted. en-us Thu, 30 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 12:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72964 An exemption limited to Low Sulphur Heavy Stock used as feed stock in the manufacture of fertilizer did not extend to its use in making ammonia, because ammonia was not treated as fertilizer or as manufacture of fertilizer for the notification. In the absence of suppression, misstatement or fraud, the duty demand could not travel beyond the normal six-month period, and no penalty was sustainable. The exemption claim therefore failed, while the demand was confined to the ordinary limitation period and the penalty was deleted. Case-Laws Central Excise Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72964