2006 (8) TMI 492

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....R, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These three appeals arising out of the same order are being disposed of by this common order. The Appeals are against penalties imposed on the appellants under the provisions of Rule 209A of the Central Excise Rules, 1944. 2. The appellants have been held liable to penalties as arrived at by the Ld. Commissioner on the ground....

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....e contrary decisions existing and the Larger Bench in the case of Supreme Chemicals v. CC, 2000 (119) E.L.T. 707 (LB) held that such conversion would amount to Central Excise duty visit once again subsequent to the period herein. This Larger Bench decision settling the issue of excisability of higher percentage purity of ammonium nitrate being obtained from lesser percentage purity of ammonium nit....