https://www.taxtmi.com/caselaws?id=751910 CESTAT NEW DELHI upheld recovery of differential Central Excise Duty against manufacturer who diverted subsidized SSP fertilizer from agricultural to industrial use. The fertilizer was clearly marked for agricultural use only but was misused by the final purchaser for manufacturing other products. The court rejected claims of sub-standard quality, noting Fertilizer Control Order 1994 requirements for proper marking. Confiscation of 33 MT SSP, redemption fine of Rs. 50,000, and penalty of Rs. 20,000 under Rule 26 were upheld. The diversion constituted excise duty evasion, with earlier sellers unable to foresee the misuse. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751910 CESTAT NEW DELHI upheld recovery of differential Central Excise Duty against manufacturer who diverted subsidized SSP fertilizer from agricultural to industrial use. The fertilizer was clearly marked for agricultural use only but was misused by the final purchaser for manufacturing other products. The court rejected claims of sub-standard quality, noting Fertilizer Control Order 1994 requirements for proper marking. Confiscation of 33 MT SSP, redemption fine of Rs. 50,000, and penalty of Rs. 20,000 under Rule 26 were upheld. The diversion constituted excise duty evasion, with earlier sellers unable to foresee the misuse. Case-Laws Central Excise Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751910