TaxTMI 
TaxTMI 
1996 (7) TMI 143
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....ment exempting ammonium nitrate from the whole of the excise duty leviable thereon if it was intended to be used in the manufacture, inter alia, of explosives, provided that the procedure set out in Chapter X of the Central Excise Rules, 1944, was followed. The appellants applied for a licence under the said Chapter X in respect of the said ammonium nitrate for use in the manufacture of explosives. The licence having been granted, the appellants enjoyed the benefit of the said Exemption Notification. 3.At all relevant times, ammonium nitrate was classified as a fertiliser under Tariff Item 14HH. On 16th April, 1977 a show cause notice was issued to SAIL by the Superintendent in the Office of the Assistant Collector of Central Excise, Rou....
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....ailing from time to time with effect from 1st March, 1975. On 7th February, 1978, SAIL, in turn, demanded payment of the said amount of excise duty from the appellants. 6.On 27th July, 1978, the Central Board issued a show-cause notice to SAIL to review the order of the Assistant Collector, dated 10th August, 1977, aforementioned. The matter was contested by SAIL, in a reply dated 8th November, 1978. By an order (No. 6/80 of 1980) made in November 1980, the Central Board set aside the order of the Assistant Collector, dated 10th August, 1977, and reclassified the said ammonium nitrate under Tariff Item 68 with effect from 1st March, 1975. On 16th December, 1980 SAIL wrote to the appellant demanding the excise duty on the said ammonium ni....
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....isers of the description stated in the Table therein from the whole of the excise duty leviable thereon under Tariff Item 14HH of the First Schedule to the Central Excises and Salt Act, 1944. The Table lists ammonium nitrate and specifies that ammonium nitrate shall be entitled to such exemption if it is intended to be used in the manufacture of explosives. The notification also provides that no exemption thereunder would be admissible unless the procedure set out in Chapter X of the Central Excise Rules, 1944 was followed. Rule 192 of Chapter X states that where the Central Government has by notification under Rule 8 sanctioned the remission of duty on excisable goods used in a specified industrial process, any person wishing to obtain rem....
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....n the earlier writ petition (No. 86/1980) challenging the notification dated 21st July, 1979, which had been held by the High Court to be constitutional, he was, he submitted, entitled to press the prayer that ammonium nitrate should have been treated as entitled to exemption under the Exemption Notification until the new notification came into effect on 21st July, 1979, which prayer the High Court had not considered. 11.Our attention was drawn by Mr. Salve to the judgment of this Court in Assistant General Manager, Central Bank of India & Ors. v. Commissioner, Municipal Corporation for the city of Ahmedabad and Ors. - 1995 (4) SCC 696. This Court held that a tenant is entitled to impugn in an appeal an increase in property tax because, ....