https://www.taxtmi.com/caselaws?id=47072 The court granted interim relief to the petitioners against the recovery of past dues before June 11, 2003, based on the interpretation of Circular No. 44/89 and the distinction in manufacturing processes. The court emphasized the historical departmental stance on prilling and the lack of chemical composition change in prilled Ammonium Nitrate. Relief was not extended beyond June 11, 2003, as the petitioners had been paying excise duty since then. The judgment provides a detailed analysis of the legal arguments and sets clear boundaries for the relief granted in light of evolving legal interpretations in excise duty matters. en-us Tue, 20 Jan 2004 00:00:00 +0530 Mon, 26 Jul 2010 18:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47072 The court granted interim relief to the petitioners against the recovery of past dues before June 11, 2003, based on the interpretation of Circular No. 44/89 and the distinction in manufacturing processes. The court emphasized the historical departmental stance on prilling and the lack of chemical composition change in prilled Ammonium Nitrate. Relief was not extended beyond June 11, 2003, as the petitioners had been paying excise duty since then. The judgment provides a detailed analysis of the legal arguments and sets clear boundaries for the relief granted in light of evolving legal interpretations in excise duty matters. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47072