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TMI Blog2014 (12) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, for the Appellant. Shri M.S. Negi, Advocate, for the Respondent. ORDER All the four appeals - three by assessees and one by Revenue for imposition of penalty in respect of common impugned order, are being disposed of together, inasmuch as the issue involved is the same. 2. The appellant/assessees are engaged in the manufacture of zinc sulphate (agricultural grade). For the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent confirmation of demand. The said proceedings resulted in passing of the present impugned orders confirming demand and imposing penalties. As in one case, the Commissioner (Appeal) set aside the penalty, Revenue has filed the present appeal also. 4. The issue involved in all the appeals is as to whether the assessee is entitled to benefit of the Notification No. 4/2006-C.E. in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification. Inasmuch as the zinc is essential for growth and development, the same has to be considered as fertilizer. Both the decisions also took note of the fact that zinc sulphate is included in the Fertilizer (Control) Order, 1985. One such decision in the case of Punjab Micronutrient Ltd. also stands upheld by the Hon'ble Supreme Court reported as 1996 (88) E.L.T. A72 (S.C.). 6. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to it under Fertilizer (Control) Order, 1985. Both the decisions referred to by the ld. Advocate have taken note of the fact that zinc sulphate is included in the Fertilizer (Control) Order, 1985. As such, the said condition of Notification also stands fulfilled by the assessee. 7. In view of the above, we, by following the precedent decisions of the Tribunal as upheld by the Hon'ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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