2019 (11) TMI 425

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.... Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR And Shri Gyanendra Kumar Tripathi (Dy. Commr.) AR for Revenue Shri Ashok Dhingra (Advocate) And Shri B. Sushanth Reddy (Advocate) for Assessee ORDER Per: Anil G. Shakkarwar Above stated two appeals are being taken together for decision since the issue involved in both of them is same. Appeal....

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....rs. Therefore, proceedings were initiated through show cause notices dated 31/03/2015 and 13/10/2015 through which it was alleged that appellants were manufacturing Plant Growth Regulators and therefore the goods manufactured were classifiable under Chapter 38 and were attracting 12% ad valorem rate of duty. Therefore, through show cause notices duty of Central Excise of approximately Rs. 4 crores....

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....anding Central Excise duty of around Rs. 20 lakhs which was adjudicated by the Assistant Commissioner, wherein he decided the classification of the goods to be falling under Chapter 38 and confirmed the demand and impose equal penalty through Order-in-Original dated 31/03/2017. The manufacturer challenged the said order before Commissioner (Appeals) who has decided the said appeal through impugned....

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....ue is same in both the appeals and the issue is related to classification of the goods manufactured by manufacturer. We note that without subjecting the goods to the chemical examination by competent chemical laboratory the aspect of whether the goods are only Plant Growth Enhancers or they also have capability of regulating the plant growth cannot be ascertained. We note that the Plant Growth Reg....