2007 (8) TMI 186

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.... 30-6-2001 for the period from 23-7-1996 to 31-10-1999 on. the following grounds : (a) The micronutrients manufactured by them were classifiable as plant growth regulators under Chapter Heading 3808.20 attracting Central Excise duty. (b) The Plantomycin received in concentrated form from the appellants' Mumbai unit on payment of duty and when are packed and sold in unit packs are to be cleared from Hyderabad Branch on payment of duty. 2.1 The Adjudicating Authority dropped the demand in respect of the first ground. As regards the duty liability on the Plantomycin cleared, he had confirmed duty of Rs. 23,26,835/- after allowing the benefit of modvat. He has also imposed penalties on the following persons. (i) Dr. T.B. Mirchandani....

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....iscount is indeed admissible. So on this grounds, we find that the discount ought to have been allowed to the appellants. Therefore, we set aside that portion of the order of the Commissioner, which has rejected the grant of discount and grant of abatement of discount from the assessable value. 4.1 The Commissioner has also demanded interest on the duty demanded. The learned advocate invited our attention to the provisions of Section 11 AB. According to Section 11AB which was amended on 14-5-2000 introducing a proviso whereby the provisions relating to levy of interest under sub-section (1) would not apply if the duty became payable on or after 14-5-2001. It would have been a different situation if the notice is issued prior to 14-5-2001....