2000 (4) TMI 623

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.....K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Briefly stated the facts of the case are as under :- The appellants are engaged, inter alia, in the manufacture of fertiliser. They obtained raw Naptha under Chapter X procedure for manufacture of fertilisers under concessional rate of duty in terms of Notification No. 75/84-C.E., dated 1-3-1984. However, instea....

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....ommissioner and remanded the matter to him for re-determination of differential duty in terms of Notification No. 75/84-C.E., dated 1-3-1984 and without extending the benefit of Notification No. 27/89 to the appellants. The said order of the Commissioner (Appeals) is impugned before us. 2. We have heard Shri B.J. Mookherjee, ld. Advocate for the appellants, and Shri R.K. Roy, ld. JDR for t....

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....isfied by them. On the other hand the Revenue's objection is that since the raw Naptha was specifically procured for the manufacture of fertilisers and having been not used for the said purpose, the duty is recoverable from the appellants in terms of the Notification No. 75/84 and not by extending the benefit of another Notification No. 27/89. There is otherwise no objection from the Revenue that ....

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....e parties and have claimed the benefit of Notification No. 27/89. They have also enclosed a copy of the flow chart showing that the synthesis gas is an input material of Ammonia Plant where Hydrogen and Nitrogen are synthesised to Ammonia at high temperature and pressure condition in presence of catalyst. We have also perused Trade Notice and the different adjudication orders wherein duty has been....