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2009 (9) TMI 556 - HC - Central ExciseStay- Naphtha for fertilizers- two separate show-cause notices demanding very same duty were issued to recipient. Demand has been raised on the ground that much quantity of Naphtha not used for manufacture of fertilizers. Duty liability if end use condition violated. Petitioner clearing Naphtha under Notification No. 6/2002-C.E. to M/s RCF for use in manufacture of fertilizers. SCN to RCF and the appellant for violation of end use. Petitioner submitting that they fulfilling all conditions of notification and duty liability. If any on M/s RCF. Petition against Tribunal order directing about 50% pre-deposit. Held that- not necessary to go into question of chargeability of duty as it would amount to pre-judging issue. Impugned order not considered instructions issued by CBE&C as in Central Excise Manual. Petitioner a Govt. undertaking. Solvency beyond doubt. Question raised needs serious consideration by Tribunal. To meet end of justice petitioner directed to execute general bond in place of pre-deposit.
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