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TMI Blog2013 (12) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant M/s. Saint Gobain Gyproc India Ltd. filed the application for waiver of pre-deposit of duty of ₹ 13,69,53,755/-, interest and penalty of equal amount. The applicant already paid an amount of ₹ 4,07,06,546/-. Other applicants filed applications for waiver of pre-deposit of the penalties. 3. The applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y benefit on input credit. After taking into consideration the cum-duty benefit and the amount already deposited, the remaining duty comes approximately to ₹ 2.52 crores. 5. Applicants also pleaded that demand is time-barred by submitting that from the very beginning the applicants disclosed to the Revenue that the applicants were manufacturing Gypsum Plasters from Phosphogypsum which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alco, RCF Ltd., etc., on payment of duty. Phosphogypsum is a by-product coming out of processing phosphate ore into fertilizer with sulphuric acid. Phosphogypsum is produced from the fabrication of Phosphoric acid by reacting phosphate ore (apatite) with sulfuric acid. The contention is that phosphogypsum is not natural mineral therefore it cannot be considered under Chapter 25 of the Tariff. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by synthetic or chemical process. Therefore, in these circumstances, prima facie we find that the applicants have not made out a case for total waiver of the dues. However, taking into consideration the fact regarding credit of duty in respect of Phosphogypsum, cum-duty and the amount already deposited, the applicants are directed to deposit a sum of Rs. one crore within a period of eigh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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