JUDGMENT

DUTT, J.:— This appeal has been preferred-by the appellant, Coromondal Fertilisers Limited, under S. 130E(b) of the Customs Act, 1962 and is directed against the order dated April 11, 1984 of the Customs, Excise and Gold (Control), Appellate Tribunal, New Delhi, hereinafter referred to as the Appellate Tribunal. By the said order the Appellate Tribunal affirmed the order dated July 1, 1982 of the Collector of Customs (Appeals), Madras, upholding the order of the Assistant Collector of Customs dated February 20, 1980, confirming the demand for Rs. 60,34,419.56 raised on the appellant.

2. The appellant carries on the business of manufacture of chemical fertilisers and, for that purpose, the appellant requires Mono-Ammonium Phosphate which, it is said, is not manufactured in India. At the material time an importer of Mono-Ammonium Phosphate was liable to pay customs duty as per sub-item 3 of Item 31.02/05 of the First Schedule to the Customs Tariff Act, 1975. The rate of duty that was applicable to Mono-Ammonium Phosphate was 60% ad valorem. In addition, an Auxiliary duty at the rate of 15% ad valorem was also applicable at the relevant time.

3. The Central Government issued a