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TMI Blog2004 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum Stock, Low Sulphur Heavy Stock (LSHS) at nil rate of duty in terms of Notification No. 5/99-C.E., dated 28-2-1999 and subsequent Notifications; that exemption under said Notification was available if the products mentioned therein were intended for use as feed stock in the manufacture of fertilizers; that if the inputs were intended for use otherwise as feed stock in the manufacture of fertilizers, concessional rate of duty was payable subject to the observations of the conditions mentioned in the Notification; that initially, the Appellate Tribunal vide Order No. 946-948/99-C.E., dated 1-11-1999 [reported in 1999 (114) E.L.T. 1033] in their own case has held that furnace oil etc. used in the generation of steam which was further u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period, the interest was payable only if the duty has been short levied or short paid by reason of fraud, collusion or any wilful mis-statement of suppression of facts etc. that as they had discharged the duty as per the law laid down by the Appellate Tribunal in their own case, it can not be alleged that there was any fraud or suppression by the Appellants. He also relied upon the decision in the case of National Fertilisers Ltd. v. CCE, New Delhi [2004 (164) E.L.T. 455 (Tri.)]. 4. Shri O.P. Arora, learned Senior Departmental Representative, on the other hand, submitted that the Appellate Tribunal has held in 1994 itself in the case of Gujarat Narmada Valley Fertilizers Co. Ltd. v. CCE [1994 (74) E.L.T. 109 (Tri.)] that LSHS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited the amount of duty during the period from January to June, 2001 itself. As they had availed the benefit of Notification on the basis of decision of the Tribunal in their own case, no penalty is imposable on them. Further interest under Section 11AB can also be not demanded as during the relevant period, the interest under Section 11AB was to be demanded only if the duty has not been paid on account of fraud, suppression etc. As the exemption was availed of by the appellants in view of the favourable decision of the Tribunal, the question of alleging fraud/suppression etc. does not arise. Consequently, no interest can also be demanded from the Appellants. We, therefore, set aside the penalty and the demand of interest and allow both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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