2009 (11) TMI 778

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....pellant. Shri Willingdon Christian, a/w Mayur Shroff, Advocate, for the Respondent. ORDER There are two applications before us, both filed by the Revenue (appellant), one for condonation of delay and the other for stay of operation of the impugned order. After hearing both sides, we find that the Revenue's appeal is delayed by just 3 days. We condone this delay, having been satisfied with the e....

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.... 28.34 as a separate chemically defined compound and not as a fertiliser under Chapter 31. On the other hand, ld. counsel for the respondent submits that mono potassium phosphate is a fertiliser specified in the Fertiliser Control Order and also that it satisfies the description of CTH 3105. A chemical analysis report produced by the assessee from abroad shows that mono potassium phosphate is a fe....