Appellate Tribunal rules in favor of appellant on Mixed Fuel Oil classification issue.

The Appellate Tribunal CESTAT AHMEDABAD, comprising Hon'ble Mr. Ramesh Nair and Hon'ble Mr. Raju, ruled in favor of the appellant regarding the classification of Mixed Fuel Oil. The Tribunal held that the issue had already been settled in the appellant's favor based on previous judgments related to M/s Gail (India) Ltd. Therefore, the Tribunal set aside the impugned order and allowed the appeal, stating that the classification of the Mixed Fuel Oil was no longer in dispute.

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Issues involved: Classification of Mixed Fuel Oil under 2710 1119 or 2710 1990.

Analysis:
The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Hon'ble Mr. Ramesh Nair and Hon'ble Mr. Raju, addressed the issue of classifying Mixed Fuel Oil manufactured by the appellant under 2710 1119 as claimed by the department or under 2710 1990 as claimed by the appellant. The appellant's counsel, Sh. Rahul Gajera, argued that the issue had already been settled in the appellant's favor in previous judgments related to M/s Gail (India) Ltd. The judgments referred to were Order No. A/10013-10016/2019 dated 02.01.19 and Order No. A/10442/2019 dated 27.02.2019. On the other hand, Sh. K. J. Kinariwala, the Assistant Commissioner (AR) representing the Revenue, reiterated the findings of the impugned order.

After hearing both sides and examining the records, the Tribunal concluded that the issue of classifying the Mixed Fuel Oil manufactured by the appellant had already been settled in the appellant's favor in their own case, as evidenced by the previous judgments cited. Therefore, the Tribunal held that the issue was no longer under dispute. Consequently, the impugned order was set aside, and the appeal was allowed. The judgment was dictated and pronounced in the open court by the Tribunal.

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