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S.D.JHA, D.C.MANDAL
Fertilizer Corporation of India Ltd. – Appellant
Versus
Collector of Central Excise, Patna – Respondent
D.C. Mandal, Member (T)
1. The facts of the case, in brief, are that the appellants brought low sulphur heavy stock (LSHS) without payment of duty claiming exemption of duty under Notification No. 147/7 4-CE and following the Procedure laid down in Chapter X of the Central Excise Rules, 1944. This LSHS was to be used in the manufacture of fertilizers as feed stock. They used 3382.87 M/Tons of LSHS in the manufacture of Ammonia and subsequently used that Ammonia in the manufacture of Ammonium Nitrate (Prilled) during the period from 1-1-1980 to 31-12-1981. A show cause notice was issued to the appellants on 3-5-1982 alleging contravention of Rules 173-G(2) read with Rule 52-A, 173-F read with Rule 9(1), 192, 196 and 226 of the Central Excise Rules, 1944, on the ground that the LSHS was not used in the manufacture of fertilizers and they had not maintained the Central Excise records in spite of being specifically told to do so by the Inspector in-Charge of the factor. It was also alleged that they had wilfully suppressed the quantity of Ammonia used in the manufacture of Ammonium Nitrate (Prilled) by not showing it properly in the records, which led to the evasion of duty. By the
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