2013 (8) TMI 960

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.... Willingdon Christian, Advocate, for the Appellant. Shri K. Sivakumar, Addl. Commissioner (A.R.), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These Stay Petitions are filed for waiver of duty of Rs. 88,31,300/-, interest thereof and equivalent amount of penalty on the appellant firm and personal penalty of Rs. l0 lakhs on the Director of the firm. 2. The ....

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....t the appellant's product Magnesium Sulphate is used as fertilizer and is covered under Fertilizer Control Act. He would submit that there are various decisions which have held that the classification of the product should not come in the way for substantial benefit of the notification, if it is held that the usage of product is according to the notification. He would submit that the product manuf....

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....adjudicating authority, the question of extending the benefit of Notification No. 1/2011-C.E. does not arise. 6. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is debatable one, whether the end use of the product as fertilizer would determine its eligibility to get the benefit of concessional rate of d....