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TMI Blog2016 (11) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. Patel, Advocate, for respondent Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No. P-III/301/05 dated 13.09.2005. Respondent has also filed a Cross Objection which is contesting the issue on limitation hence the said Cross Objection is also disposed of along with the appeal filed by Revenue by a common order. 2. Heard both sides and perused the records. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of fertilizer. 4. Learned D.R. would draw our attention to the facts of the case. He would submit that the Apex Court in the case of Gujarat Narmada Valley Fertilizers Co. - 2001 (128) ELT 13 has categorically held that exemption under various Notifications to furnace oil used as fuel cannot be extended as they are not used as feed stock. He would submit that the demands which are raised ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Gujarat Narmada Valley Fertilizers Co. (supra) is against him. 6. We have considered the submissions made by both sides. We find that there is no dispute as to the fact the assessee is engaged in the manufacture of fertilizers and procured furnace oil during the period February 1999 to August 2004 at "nil" rate of duty under various notifications as enumerated in paragraph 3 herein above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of show-cause notice, we find strong force in the contentions raised by the learned Counsel. It is undisputed that the furnace oil procured by the assessee during the period in question at nil rate of duty, were supplied by the supplier based upon the CT-3 certificate issued by the jurisdictional Range office of respondent asseessee. The Range Office is required to issue the CT-3 certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the amount of demand on furnace oil but within the period of limitation from the date of issuance of show-cause notice. 6.4 Since the entire issue is of interpretation of Notification and had to be settled by the Apex Court as also the demand for the extended period has been set aside on limitation, there is no reason for visiting the appellant with any penalties. In view of the above, the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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