2018 (4) TMI 61

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.... Advocate- for the Appellant Shri. G.S. Dhillon, AR- for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein benefit of Notification No.4/2006-CE dated 01.03.2006 has been denied to them. 2. The facts of the case are that the appellant were engaged in Zinc sulphate (agriculture grade) for which sulphuric acid an input which they proc....

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.... exemption Notification No.4/2006-CE for procuring sulphuric acid without payment of duty. Against the said orders, the appellant is before us. 3. Today, when the matter was come up for hearing, the Id. Counsel for the appellant heavily relied on the decision of this Tribunal in the case of Himgiri Metals Pvt. Ltd. V. Commissioner of Central Excise Meerut-l reported in 2014 (308) ELT 735 (Tri. ....

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.... view that the matter should be referred to the Larger Bench of this Tribunal, therefore, we direct the Registry to place the matter before the Hon'ble President to constitute to Larger Bench to decide the following issue. For manufacture of zinc sulphate (agriculture grade) for which sulphuric acid an input whether the said sulphuric acid can be procured without payment of duty by claiming....