https://www.taxtmi.com/caselaws?id=779316 CESTAT KOLKATA - AT held the Board's 06.04.2016 circular is prospective; retrospective application to demand central excise for 2012-17 was impermissible, and such demands were set aside. Products ACE, BLOOM F, Totoroot, Biostar Plus and Totozyme were held to be fertilizers/bio-fertilizers (CETH 3105/3101) or not PGRs (CETH 3808 distinctions applied), and classification by the adjudicating authority was overturned. Demands of interest and penalties were quashed. Personal penalty on the managing director was set aside for lack of mens rea. Deposits paid under protest are refundable subject to verification for unjust enrichment. Appeal disposed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779316 CESTAT KOLKATA - AT held the Board's 06.04.2016 circular is prospective; retrospective application to demand central excise for 2012-17 was impermissible, and such demands were set aside. Products ACE, BLOOM F, Totoroot, Biostar Plus and Totozyme were held to be fertilizers/bio-fertilizers (CETH 3105/3101) or not PGRs (CETH 3808 distinctions applied), and classification by the adjudicating authority was overturned. Demands of interest and penalties were quashed. Personal penalty on the managing director was set aside for lack of mens rea. Deposits paid under protest are refundable subject to verification for unjust enrichment. Appeal disposed. Case-Laws Central Excise Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779316