9911796707
TMI Blog2011 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - Dated:- 24-2-2011 - S/Shri M.V. Ravindran, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri R.K. Mahajan, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against the order-in-original No. 03/MS(03)/COMMR/RGD/07-08, dated 11-4-2007. 2. The relevant fact that arises for consideration is the appellant herein used to clear Naptha under CT-2 certificate to M/s. Rashtriya Chemical Fertilizers Ltd., (RCF). During the period 28-2-1999 to 5-5-1999, said clearances were done under CT-2 certificate No. 1/98-99 dated 17-7-1998, which was issued by the office of the Superintendent in terms of Notification No. 5/98-C.E., dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neering India Ltd., 2006 (201) E.L.T. 513 (S.C.) would squarely cover the issue as regards the confirmation of demand traverses beyond the allegations in the show-cause notice. It is his submission that even if any duty is payable, the said duty liability arises on M/s. RCF, who had procured the goods from them under CT-2 certificate. For this proposition he would rely upon the judgment and the order of the Tribunal in the case I.B.P Co. Ltd., v. CC, 1999 (110) E.L.T. 960 (Tri.). 4. The Ld. JCDR would reiterate the findings of the adjudicating authority. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue involved in this case is whether the adjudicating authority has traversed beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said is required for manufacture of fertilizers and ammonia. During the investigation by the DGCEI it was revealed that M/s. RCF had claimed the above referred exemption incorrectly to the extent of steam generated by burning Naptha and consumed in Turbo Generator for generation of electricity, chemical group plant for manufacturing organic chemicals and in the heavy water plant. It was also noticed by the DGCEI that M/s. RCF has suppressed and mis-declared to the department while filing an application for CT-2 certificate that the Naptha procured under exemption would be used only in the manufacture of Fertilizer and ammonia. The show cause notice issued to the assessee by the DGCEI was adjudicated by the Commissioner, Central Excise, Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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