2018 (9) TMI 1128

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..... e 56%. Therefore, we hold that the appellant was not entitled to pay Central Excise Duty involved in 2000 Kg of Aluminium Phosphide so procured by the appellant. The appellant was also, therefore, not required to pay interest on the amount of Central Excise Duty involved in said 2000 kg of Aluminium Phosphide - appeal allowed in part. - Appeal No. E/704/2011 - A/62844/2018-EX[DB] - Dated:- 29-8-2 .....

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..... duty stands confirmed against the appellant with interest due thereon with equal penalty. The proceedings indicate that through ARE-I No. 75 dated 04.12.2007, the appellant had exported 2000 Kg of Aluminium Phosphide 56%. Therefore, we hold that the appellant was not entitled to pay Central Excise Duty involved in 2000 Kg of Aluminium Phosphide so procured by the appellant. The appellant was also .....

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