2017 (12) TMI 1301

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....i. N.N.  Prabhudesai, Superintendent (A.R) for the Respondent ORDER The issue involved in the present case is demand of duty on fertilizers at the rate of 1%. As regard the issue on merit i.e. dutiability of fertilizer is not under dispute. 2. None appeared on behalf of the appellant, however from the ground of appeal it is found that appellant have challenged the demand on time bar ....

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....red the submission made by Ld. A.R. and perused the record. 5. I find that there is no quarrel on levy of excise duty on the fertilizer at the rate of 1% in terms of Notification No.1/2011-CE dated 1-3-2011. The only grievance of the appellant is that extended period cannot be invoked, I find from the records that only ground for defending extended period raised that they were ignorance of the ....

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....e appeal No.E/86177/16 since demand was raised during the normal period and first show cause notice already issued there cannot be any suppression of facts. In this appeal, penalty under Section 11AC cannot be imposed. Therefore penalty imposed under Section 11AC is set aside, however, it is fact on record that the appellant even after issuance of show cause notice of first show cause notice did n....