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2019 (11) TMI 425

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..... acturer are Plant Growth Regulators or Plant Growth Enhancers - appeal allowed by way of remand. - Appeal Nos. E/70681/2016 And 71060/2018-EX[DB] - Final Order Nos. - 70719-70720/2019 - Dated:- 7-3-2019 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR And Shri Gyanendra Kumar Tripathi (Dy. Commr.) AR for Revenue Shri Ashok Dhingra (Advocate) And Shri B. Sushanth Reddy (Advocate) for Assessee ORDER Per: Anil G. Shakkarwar Above stated two appeals are being taken together for decision since the issue involved in both of them is same. Appeal No. E/70681/2016 is filed by Revenue challenging the Order-in-Original passed by learned Commissioner decidin .....

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..... r Chapter 38 are Plant Growth Regulators and Plant Growth Regulators also enhance the growth to certain extent and the Original Authority has not ascertained the chemical composition of the goods and without ascertaining the chemical composition he has decided the goods to be falling under Chapter 31. 3. In the other appeal similar show cause notice was issued for subsequent period demanding Central Excise duty of around ₹ 20 lakhs which was adjudicated by the Assistant Commissioner, wherein he decided the classification of the goods to be falling under Chapter 38 and confirmed the demand and impose equal penalty through Order-in-Original dated 31/03/2017. The manufacturer challenged the said order before Commissioner (Appeals) who ha .....

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..... nal Adjudicating Authority i.e. Commissioner with direction to get the goods examined by departmental chemical laboratory i.e. CRCL to decide whether the goods manufactured by manufacturer are Plant Growth Regulators or Plant Growth Enhancers and accordingly decide the matter taking into consideration of following decisions:- 1. Transpeck Industry Ltd. Vs. CCE [2008 (230) E.L.T. 351 (Tri.)] 2. Northern Minerals Ltd. Vs. CCE [2001 (131) E.L.T. 355 (Tri.)] 3. Leeds Kem Vs. CCE [2001 (134) E.L.T. 294 (Tri.)] 4. Jai Shree Rasayan Udyog Vs. CCE [2015 (316) E.L.T. 338 (Tri.)] 5. EID Parry India Ltd. Vs. CCE [2018 (10) GSTI 490 (Tri.)] 6. Explanatory Notes of HSN 7. Dharti Agro Chemicals Pvt. Ltd. and Ors. Vs. CCE [2018 (9) TMI 311 Bombay High Cou .....

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