2012 (7) TMI 445

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..... ides. The appellants have procured sulphuric acid under Chapter X procedure and have used the same for manufacture of magnesium sulphate. The ld. advocate appearing for the appellants states that magnesium sulphate is a micronutrient and was specified in the Fertilizer (Control) Order, 1985 at the material time and, therefore, the procurement of sulphuric acid duty free for the purpose of manufact .....

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..... the subsequent period, since the procurement of the sulphuric acid duty free was within the knowledge of the department for the manufacture of magnesium sulphate which is evidenced from the fact that the same was being procured under Chapter X procedure which required CT2 certificate to be issued by the jurisdictional officer, the appellants cannot be charged with suppression, misstatement etc. f .....

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..... d the facts of the case, we find that the appellants have been procuring the sulphuric acid for the manufacture of magnesium sulphate under Chapter X procedure which involved obtaining a CT2 certificate from the jurisdictional officer having control over their factory and who was well aware of what was being manufactured by the appellants. Obviously, the Central Excise officials as well as the app .....

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