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TMI Blog2009 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... nal rate of duty under Notification No. 8/96-C.E., dated 23-7-1996 and Notification No. 75/84-C.E., dated 1-2-1984 – But demand relating to NGL used for electricity diverted for use by the colony is maintainable - E/642/1999 - 354/2009-EX(PB) - Dated:- 4-5-2009 - Justice R.M.S. Khandeparkar, President and Shri M. Veeraiyan, Member (T) Shri A.C. Jain, Advocate, for the Appellant. Shri Suren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of manufacture of fertilizers. For this purpose, they have been procuring the NGL till 22-7-1996 at concessional rate in terms of Notification No. 75/84-C.E., dated 1-2-1984 (which was in force till 22-7-1996) and at NIL rate of duty from 23-7-1996 under Notification No. 8/96-C.E., dated 23-7-1996. The present dispute relates to the period from February, 1995 to March, 1997. They used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are not dealing with the issue relating to the imposition of penalty which has already been decided by the Tribunal and the matter now stands referred to the Hon'ble High Court. 4.2 Learned advocate refers to the decision of the Hon'ble Supreme Court in the case of IFFCO v. CCE, 1996 (86) E.L.T. 177 (S.C.), wherein it has been held that, Naptha used to produce ammonia which is used in the wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Subsequent Period i.e. April, 1997 to June, 2002, has allowed the benefit of concessional rate of duty for NGL except to the extent of duty on raw naphtha attributable to electricity diverted to the residential township of the appellant company. He also submits that during the period in dispute the demand relating to NGL used for electricity diverted for use by the colony is a small amount and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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