K.S. Dilipsinhji, Member (T)

1. M/s. Zuari Agro Chemicals Limited filed a revision application dated 12-9-1978 under old Section 36 of the Central Excises and Salt Act, 1944, and this has been transferred to the Tribunal in terms of Section 35-P and is to be treated as an appeal before us. The appellants pray for setting aside the demand for Rs. 7,92,405.77 raised by the Assistant Collector of Central Excise, Goa, for availing of proforma credit under Rule 56A of the Central Excise Rules, 1944. The learned Advocate for the appellants stated that the appellants were manufacturing fertilisers under the brand name 'Sampurna' in which they were using imported Muriate of Potash as raw material. The import of Muriate of Potash was canalised through M/s. Indian Potash Limited, and they were selling the same to all consumers including the appellants at the pooled price. The pooled price did not give particulars of the countervailing duty paid by M/s. Indian Potash Limited on Muriate of Potash. Towards the end of 1975-76 the appellants received the consignment of Muriate of Potash from M/s. I.P.L. and M/s. I.P.L. in turn issued a certificate dated 1-3-1976 showing the quantity sold by t