https://www.taxtmi.com/caselaws?id=170373 Concessional naphtha meant for fertilizer or ammonia manufacture was held dutiable to the extent it was attributable to non-fertiliser use where the fuel fed a common steam-generation system serving both eligible and ineligible units, and the department's proportionate quantification was accepted as reasonable. Earlier decisions were distinguished because they concerned different notification language or supplier-side exemptions. Penalties under Rule 173Q and Rule 25 were set aside because the recipients were not within the classes covered by those provisions, but penalty under Section 11AC was sustained because the duty liability arose under the applicable statutory recovery framework and the ingredients for that penalty were met. en-us Tue, 27 Mar 2012 00:00:00 +0530 Mon, 25 May 2015 18:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170373 Concessional naphtha meant for fertilizer or ammonia manufacture was held dutiable to the extent it was attributable to non-fertiliser use where the fuel fed a common steam-generation system serving both eligible and ineligible units, and the department's proportionate quantification was accepted as reasonable. Earlier decisions were distinguished because they concerned different notification language or supplier-side exemptions. Penalties under Rule 173Q and Rule 25 were set aside because the recipients were not within the classes covered by those provisions, but penalty under Section 11AC was sustained because the duty liability arose under the applicable statutory recovery framework and the ingredients for that penalty were met. Case-Laws Central Excise Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170373