2009 (6) TMI 827

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..... V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The brief facts of the case, during the period of dispute, namely April 2005 to December 2006, the appellants had cleared Ammonium Chloride of fertilizer grade (exempted in terms of Notification No. 6/2000-CE) without payment of duty and soda ash (dutiable final product) on payment of duty. In .....

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..... delay in reversal of the credit. In this circumstance, applying the ratio of the decision of the larger Bench of the Tribunal in Franco Italian Co. Pvt. Ltd. v. CCE - 2000 (120) E.L.T. 792 and the recent decision of the Tribunal in Mount Mettur Pharmaceuticals Ltd. vide Final Order No. 879/2008, dated 8-8-2008 [2009 (235) E.L.T. 664 (Tri.) = 2009 (13) S.T.R. 414 (Tri.)] and the Hon ble Gujarat Hig .....

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