https://www.taxtmi.com/caselaws?id=96042 Ammonium Nitrate Fuel Oil was treated as excisable goods, with duty liability following earlier Tribunal rulings recognising it as dutiable. On that basis, the assessee was required to obtain a licence, file the classification list, and discharge duty in the prescribed manner; the demand was therefore sustainable. However, because an exemption notification effective from 27-7-1988 could affect part of the period in dispute, the quantum of duty and the related penalty had to be recomputed by the original authority after giving the assessee an opportunity of hearing. The matter was remanded for fresh computation on that limited issue. en-us Wed, 15 Nov 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96042 Ammonium Nitrate Fuel Oil was treated as excisable goods, with duty liability following earlier Tribunal rulings recognising it as dutiable. On that basis, the assessee was required to obtain a licence, file the classification list, and discharge duty in the prescribed manner; the demand was therefore sustainable. However, because an exemption notification effective from 27-7-1988 could affect part of the period in dispute, the quantum of duty and the related penalty had to be recomputed by the original authority after giving the assessee an opportunity of hearing. The matter was remanded for fresh computation on that limited issue. Case-Laws Central Excise Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96042