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TMI Blog2003 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Arguing on the application for waiver of pre-deposit of duty of Rs. 5,63,938/- confirmed on Ammonium Nitrate (obtained by purifying Calcium Ammonium Nitrate) manufactured and cleared in 1996-97 and 1997-98, as a result of classifying the product under CETA sub-heading 3102.00 and penalty of equal amount, ld. Counsel Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise v. Anil Chemicals (P) Ltd. [1985 (21) E.L.T. 889] it was held that the process of purification of ammonium nitrate does not amount to manufacture while in the subsequent decision of M/s. IDL Chemical Ltd. v. CCE [1993 (68) E.L.T. 589] a contrary view was taken and it was only in the case of Supreme Chemicals v. CCE [2000 (119) E.L.T. 707] that the conflict was reserved in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. 3. We have carefully considered the rival submissions and see force prima facie in the plea that the demand is barred by limitation. Although the applicants raised the plea of time bar before the adjudicating authority, he has not recorded any finding thereon. The lower appellate authority has relied upon the Larger Bench decision in the case of Nizam Sugar Factory v. Commissioner [1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us knowledge. In the case of Modipon Fibre Co. v. Commissioner of Central Excise [2001 (135) E.L.T. 1420 (Tri. - Del.)], the Tribunal has held that the extended period of limitation cannot be invoked for the period subsequent to acquisition of knowledge regarding manufacturing activities of the assessee, by the Revenue. In the light of the above decisions and the ratio of the Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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