2023 (3) TMI 292

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.... 588 dated 16.06.2016 and was initially confirmed vide Order-in-Original No. DWS-EXCUS-000-DIVV-AC-KLB-12-17-18 28.08.2017 has been upheld. The relevant facts in brief are as follows:  1.1 Appellant is engaged in manufacturing of products like Single Super Phosphate, NPK Mixture of Fertilizers, Zinc Sulphate and Magnesium Sulphate. They were availing the benefit of Notification No. 12/2012-CE dated 17.03.2012 which amended the earlier Notification No. 01/2011-CE dated 01.03.2011. During the audit of the records of the appellant, department noticed that for a period from 2011-2012 to 2014-2015, the appellant had been manufacturing and clearing Magnesium Sulphate, however, without payment of central excise duty despite that the said p....

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....zer (Inorganic, Organic Or Mixed) (Control) Order 1985 to impress upon that Magnesium Sulphate is also a fertilizer. It is mentioned that since the show cause notice has wrongly invoked the extended period of limitation, the findings under challenge confirming the liability proposed under the said show cause notice are liable to be set aside. Appeal is accordingly prayed to be allowed. 4. While rebutting these submissions, learned DR has mentioned that the appellant, no doubt, was manufacturing chemicals to be used as fertilizer, however, Magnesium Sulphate was not found to be such product. Above all, it was found that the appellant was clearing the said compound without paying the duty and without declaring the said clearances to the de....

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.... authority below has recorded the findings about invoking the extended the period in para 6.4 of the order under challenge with the specific mention that the product in question was not declared by the appellant in his statutory returns. 5.2 In addition, we note that the Learned counsel's arguments are that there is no evidence produced by the Department highlighting the alleged suppression of facts. In this context, it may be pertinent to point out that with the introduction of Self Removal Procedure, the Central Excise administration moved to a trust based tax administration for collection of the said indirect tax. Self  assessment of goods and filing of returns are some of the initiatives wherein the Assessee assesses the goo....