Order Date – 22 December 2022

Facts –

• The Appellant, M/s Dharti Agro Chemicals Pvt Ltd is engaged with manufacturing of goods under note 6 in chapter 31 of Schedule to Central Excise Tariff Act, 1985.
• It was found differential duty liability is payable  on forty items manufactured and cleared by appellant

Issue – 

• Whether differential duty liability is payable or not?

Order –

• The Tribunal held that it is seen from the test report there is no doubt about the presence of the fertilizing elements in the impugned goods. But according to the revenue as per the statement of the employee is clear enough evidence that presence is questionable.
• The relevancy of the said statement had not been examined by the adjudicating authority in the manner mandated in section 9D of Central Excise Act, 1944.
• Hence the impugned order is set aside and remand the matter back to the original authority for subjecting the statement of Mr Sanjay Shembekar.