1991 (10) TMI 56

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....liser and it was marketed under the Brand name 'Pachila Mark Valam' Central Plantation Crops Research Institute, Kerala Agricultural University and Rubber Research Institute of India made authoritative recommendation to the effect that Magnesium Sulphate is a fertiliser. The Department of Agriculture, Government of Kerala has drawn up a scale for distribution of Magnesium Sulphate as a fertiliser ....

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....hate is a fertiliser which was entitled to and eligible for exemption from payment of excise duty. Vide Notification No. 81/75-C.E., 22-3-1975 issued by the Central Government, sulphuric acid falling under T.I. No. 14G intended for use in the manufacture of fertilisers was exempted from the whole of the duty of excise leviable thereon, provided on satisfaction of the Assistant Collector of Central....

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....drawn and also as to why duty of excise payable on the sulphuric acid so obtained on and from 28-2-1986 should not be demanded. On 9-1-1987 (Ext. P-13) a further show cause notice was issued to the petitioner. Petitioner sent Ext. P-17 memorandum to the Ministry of Finance, Government of India, New Delhi. The reminders are Exts. P-18 and P-19. Petitioner sent a detailed reply to the show cause not....

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....e would be decided on 24-2-1987. It was there after that Ext. P-27 order was passed confirming the show cause notice under Section 11A in respect of magnesium sulphate and Rule 196 in respect of Sulphuric Acid and ordered payment forthwith of Central Excise duty to be worked out. 4. Main contention of the petitioner is that Exts. P-21 and P-27 orders were passed without hearing the petitioner and....