2016 (12) TMI 1220

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....vocate of the Appellant (s) Shri K. Choudhari, suptd (AR) for the Respondent (s) ORDER This appeal has been filed by the Appellant with respect to OIO No. 83-84/MP/Commr/2004-05 dt 28/10/2004 issued by CCE, Ranchi as Adjudication authority. 2.  Sh D. K. Dhar (Advocate) and Ms Bithika Mondal (Advocate) appeared on behalf of the appellant. Sh. D. K. Dhar argued that two show cause n....

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....was liable to pay duty at the rate of 5% under notification No. 5/98 CE dated 2nd June, 1998 and 8% under notification No. 5/99 CE dated 28th February, 1998 on F.O. used for generation of steam for manufacture of fertilizer . (b) For that the appellant was not liable to pay duty on 40% of F. O. which were used as Feed Stock in the Steam Generation Plant." 2.1.  That out of the total F.O....

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....nal grounds also needs verification. 4.  Heard both sides & perused the case records. Appellant earlier was claiming that FO used for generating Steem has to be treated as feed Stock as per Patna High Court's order dt 18/1/99 in WP No. 4888 of 1987 in appellant's own case which has been reversed by Apex Court. Appellant has now taken alterative additional grounds that 40% of the FO was act....