https://www.taxtmi.com/caselaws?id=392809 The Tribunal partially allowed the appeal, granting exemptions for Sulphur used in the manufacture of fertilizers but confirming duty for Sulphur used in products sold in the market. Penalties under Section 11AC were deemed inapplicable due to the absence of malicious intent. The Tribunal upheld the exemption for Sulphur used in Urea production, Caprolactam Plants for Ammonium Sulphate, and in cooling towers for maintaining pH balance. However, duty was confirmed for Sulphur used in Hydroxylamine Sulphate and Phosphoric Acid sold in the market. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392809 The Tribunal partially allowed the appeal, granting exemptions for Sulphur used in the manufacture of fertilizers but confirming duty for Sulphur used in products sold in the market. Penalties under Section 11AC were deemed inapplicable due to the absence of malicious intent. The Tribunal upheld the exemption for Sulphur used in Urea production, Caprolactam Plants for Ammonium Sulphate, and in cooling towers for maintaining pH balance. However, duty was confirmed for Sulphur used in Hydroxylamine Sulphate and Phosphoric Acid sold in the market. Case-Laws Central Excise Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392809