S. Duggal, Member (J)

1. This matter, by way of a revision petition, filed by Pyrites Phosphates Chemicals Ltd., a Government of India Undertaking, before the Central Government under section 36 of the Central Excises and Salt Act, 1944, has been transferred to the Tribunal, to be disposed of as an appeal because of provisions of section 35P of the said Act. It is accordingly being taken as such for disposal.

2. The appellant is stated to be engaged in mining and marketing of phosphorite, and one of the area of its activities is Mussoorie Phosphorite Deposits, commonly known as Mussoorie-Phos. They state to have commenced their operations some time in September, 1969 but in the beginning, they were marketing the run of mine in its virgin form without any treatment but in the year 1973, they started crushing of the rock phosphate mine, and marketed the same as mineral fertilisers.

3. Some time in May 1975, they addressed a letter to the Superintendent, Central Excises, Dehradun for clarification as to whether their preparation of the fertilisers, the process whereof was explained, attracted the provisions of excise laws, including obtaining of licence and payment of excise duty