2014 (6) TMI 717

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....Goyal, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of duty of Rs. 2,42,31,844/-, interest and penalty. 3. The demand is for the period November, 2006 to September, 2010 in respect of the product Zymegold plus manufactured by the applicant. The applicant was manufacturing the product and clearing the s....

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....ory and the same was returned back with the request for sending the same to Central Fertilizer Quality Control and training Institute for testing. The same were sent to the Director, Central Fertilizer Quality Control and Training Institute, Faridabad. The Director of the Institute vide letter dated 25-4-2007 opined that as per Fertilizer (Control) Order, 1985 only three products have been notifie....

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....t any objection, therefore, the allegation of suppression with intent to evade payment of duty is not sustainable and the demand beyond the normal period is hit by limitation. 6. The Revenue submitted that as per the report of Chemical Examiner dated 3-9-2010 there is presence of technical grade urea and as the product in question also consists of technical grade urea the same cannot be clas....