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TMI Blog2013 (12) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Appellant. Shri Shobha Ram, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant M/s. Saint Gobain Gyproc India Ltd. filed the application for waiver of pre-deposit of duty of ₹ 13,69,53,755/-, interest and penalty of equal amount. The applicant already paid an amount of ₹ 4,07,06,546/-. Other applicants filed applications for waiver of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is confirmed applicants are entitled for cum-duty benefit on input credit. After taking into consideration the cum-duty benefit and the amount already deposited, the remaining duty comes approximately to ₹ 2.52 crores. 5. Applicants also pleaded that demand is time-barred by submitting that from the very beginning the applicants disclosed to the Revenue that the applicants were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are procuring Phosphogypsum from Birla Copper, Division of Hindalco, RCF Ltd., etc., on payment of duty. Phosphogypsum is a by-product coming out of processing phosphate ore into fertilizer with sulphuric acid. Phosphogypsum is produced from the fabrication of Phosphoric acid by reacting phosphate ore (apatite) with sulfuric acid. The contention is that phosphogypsum is not natural mineral theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants never disclosed to the Revenue that this Phosphogypsum is manufactured by synthetic or chemical process. Therefore, in these circumstances, prima facie we find that the applicants have not made out a case for total waiver of the dues. However, taking into consideration the fact regarding credit of duty in respect of Phosphogypsum, cum-duty and the amount already deposited, the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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