2025 (12) TMI 1549

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.... Excise<br>MR. A.K. JYOTISHI, MEMBER (TECHNICAL) AND MR. ANGAD PRASAD, MEMBER (JUDICIAL) Shri R. Raghavendra Rao, Advocate for the Appellant. Shri K. Raji Reddy, Authorized Representative for the Respondent. ORDER PER: A.K. JYOTISHI M/s Biomax Nutrisciences India Private Ltd., (hereinafter referred to as appellant) are in appeal against the orders of the Commissioner (Appeals), wher....

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....d 12.02.2016 covering the period commencing on the first day of February 2008 and ending with the first day of February 2014. Therefore, there will be no need to pay any duty on the DCP made out of Rock Phosphate during this period in terms of the said notification. He further submits that for the period beyond this also Government has already issued another Notification No. 3/2014-CE dated 03.02.....

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....nnot be given retrospective effect when a show cause notice has already been issued, relying on the judgment in the case of Connaught Plaza [2012 (286) ELT 321 (SC)]. 5. Heard both the sides and perused the records. 6. We find that short question for determination is whether Section 11C notification, supra, is applicable to the appellant for the period for which the demands have been raised ....

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....11C, as such. Therefore, the reliance placed by the Commissioner (Appeals) on this judgment is mis-placed and no duty is leviable or payable during the period covered under the Section 11C notification irrespective of the fact whether the SCN was issued or otherwise. We also find force in the judgment cited by the Advocate for the intervening period of one day and we find that even for that one da....