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TMI Blog2015 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... M.P.No.1 of 2015 - - - Dated:- 9-4-2015 - MR. R.SUDHAKAR AND MS. K.B.K. VASUKI, JJ. For the Appellant : Ms. L. Maithili For the Respondent : Mr. V. Sundareswaran JUDGEMENT (Delivered by R.SUDHAKAR,J.) This Civil Miscellaneous Appeal is filed by the assessee as against the order dated 11.2.2015 in Misc. Order No.40348/2015 in Stay Application No.E/Stay/41413/2014 in Appeal No.E/41190/2014-DB on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai raising the following substantial questions of law: 1. Whether the Tribunal is right in directing pre-deposit of over 70% of the duty demand when the order under challenge in the appeal is ex-facie illegal and unsus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chelated Iron, MNM Chelated and cleared as other fertilizers falling under the chapter sub-heading No.31059090 of CETA, 1985, at Nil rate of duty for the period upto 28.02.2011. On investigation, the Department found that the appellant manufactured only plant growth regulators falling under Chapter Heading No.38089340 of CETA, 1985 and hence issued show cause notice proposing to demand central excise duty of ₹ 14,95,381/- under Section 11A of the Central Excise Act, along with interest and penalty. The Adjudicating Authority, after due process of law, confirmed the demand along with interest and imposed 100% penalty under Section 11AC of the Central Excise Act holding that the ingredients, source and nature of the products, manner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er fertilizers or not. The another plea raised by the appellant is with regard to limitation. The said factual issues have to be gone into by the Tribunal taking into consideration the relevant materials placed by the appellant. 6. In such view of the matter, we find no reason to interfere with the order passed by the Tribunal. Being pure question of fact, we find no question of law much less any substantial question of law arises for consideration in this appeal. Hence, the order of the Tribunal stands confirmed and this Civil Miscellaneous Appeal stands dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. 7. Learned counsel appearing for the appellant submits that time may be extended for depositing the amount orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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