2000 (11) TMI 607

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..... , Member (J)]. -  This is a Revenue appeal against the Order-in-Original No. 6/91, dated 29-1-1991 passed by Additional Collector dropping the proceedings initiated by show cause notice dated 6-1-1989 calling upon the assessee to show cause as to why the duty of Rs. 79,515.90 should not be demanded for Ammonium Nitrate Fuel Oil (ANFO) produced and consumed by them without payment of duty due .....

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..... SDR relies on the following Tribunal judgments wherein it has been clearly held that ANFO are goods and leviable to duty :- (a) Singareni Collieries Co. Ltd. v. CCE [1988 (37) E.L.T. 361] (b) Associated Cement Co. Ltd. v. CCE [1996 (87) E.L.T. 129]. He contends that the matter has to go back to the original authority for computing duty and also for fixing the penalty in the matter as .....

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..... e and the assessee was required to have taken out licence and filed classification list and paid duty thereof. As the assessee has not followed the procedure and not paid duty thereon, therefore demands raised in terms of show cause notice is sustainable. However, in the appeal, the Revenue contends that Notification No. 234/88 was passed granting exemption to the item from 26-7-1988, therefore, t .....

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