TaxTMI 
TaxTMI 
2019 (9) TMI 1163
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....74-10277, 10302-10312, 10332-10333, 10344-10347, 10359-10362, 10366, 10415-10417, 10619-10621, 10725-10731, 10917, 11024, 12095/2017, C/12196/2016 M/s Dhanlaxmi Pigments Pvt. Ltd., A One Chemicals, Dhamdod Seva Sahakari Mandali Ltd., Raviraj Chemicals, Malani Enterprises, Suyog Dye Chemie Pvt. Ltd., Mahendra Dyes & Chemicals, Ravichem Industries, Shri Inshwarbhai B Marathe, Ronak Chemicals, Laxmi Enterprises, Shree Sulphamic Chemicals, Shreyas Intermediates Ltd., Bagadia Colourchem Ltd., Mahalaxmi Dye Chem, Narayan Organics Pvt. Ltd., Narayan Industries Ltd., Unity Organics Pvt. Ltd., Yash Chemex Inc, Swastik Industries, Saraswati Pigments Pvt. Ltd., Jay Chemical Industries Ltd., Shiv Dyestuff & Intermediates Industries, Ramdev Chemical In....
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...., Asahi Songwon Colors Ltd., Meghmani Organics Ltd., Riverside Industries Ltd., Pooranmal Laxminarayan, Vasundhara Kisan Seva Mandal, Bhagvad Fertilizers, Hemant Pravinbhai Jariwala, Arbuda Transport, S I Alam, S C Patel, Narmada Transport, Sundaram Roadlines, Jay Somnath Transport Co, Satyam Roadways, Naaz Coprporation, Sanand Krushi Utpadan Sahkari Mandali Ltd., Shrih M Patel, Shri Arunkumar Babulala Patel, Jain Transport Service Gujarat, Shri Dipal R Sheth, Jalaram Krushi Seva Mandal, Parswanath Krushi Vikas Seva Mandal, V Parsuram And Co., Shree Janta Grahak Sahakari Bhandar Ltd., Rakesh Kumar Jain, Raj Laxmi Fertilizer, Hitesh Modi, Dhaval Modi, Hiren M Soni, New Gupta & Co., Salimkhan M Pathan, Bahiyal Group Seva Sahakari Mandali Ltd.....
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....al excise duty was imposed on all goods of chapter 31, other than those which are clearly not be used as fertilizers @ 1% when no cenvat credit on inputs or input services is availed. The same duty exemption has continued vide the Notification No. 12/2012-CE dated 17.03.2012. Accordingly, the CVD payable on imported Urea is 10 or 12% supra, if the Urea are clearly not to be used as fertilizers and if the Urea used as fertilizer, the CVD is exempted in excess of 1%. The case of the department is that M/s Indian Potash Ltd imported Urea by declaring agriculture grade, the said Urea was diverted to industrial user. Accordingly, the condition of use of Urea for agriculture purpose was not fulfilled. Consequently, the exemption Notification No. ....
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.... dated 27-28/11/2017 remanded the matter to the adjudicating authority on the ground that the cross examinations of witnesses were not permitted. He along with other advocates appearing for various parties have submitted that in other cases also, though the cross examination of various persons were asked for but the adjudicating authority has not granted the cross examination, therefore, order passed relying on said statements is illegal and incorrect. Sh. R. Subramanya further submits that in M/s Indian Potash Ltd case, the appellant moved petition before Hon'ble Gujarat High Court challenging order in original dated 30.09.2016 which is impugned order in the present case. The Hon'ble High Court has disposed of and not entertained particula....