TMI Blog1991 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Plantation Crops Research Institute, Kerala Agricultural University and Rubber Research Institute of India made authoritative recommendation to the effect that Magnesium Sulphate is a fertiliser. The Department of Agriculture, Government of Kerala has drawn up a scale for distribution of Magnesium Sulphate as a fertiliser material by permit system at 50% subsidy to the coconut growers. The Mag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om payment of excise duty. Vide Notification No. 81/75-C.E., 22-3-1975 issued by the Central Government, sulphuric acid falling under T.I. No. 14G intended for use in the manufacture of fertilisers was exempted from the whole of the duty of excise leviable thereon, provided on satisfaction of the Assistant Collector of Central Excise that the said sulphuric acid has been so used for the production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o obtained on and from 28-2-1986 should not be demanded. On 9-1-1987 (Ext. P-13) a further show cause notice was issued to the petitioner. Petitioner sent Ext. P-17 memorandum to the Ministry of Finance, Government of India, New Delhi. The reminders are Exts. P-18 and P-19. Petitioner sent a detailed reply to the show cause notice by Ext. P-20 dated 10-1-1987. In Ext. P-20 the petitioner requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was passed confirming the show cause notice under Section 11A in respect of magnesium sulphate and Rule 196 in respect of Sulphuric Acid and ordered payment forthwith of Central Excise duty to be worked out. 4. Main contention of the petitioner is that Exts. P-21 and P-27 orders were passed without hearing the petitioner and without affording him an opportunity to substantiate his contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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