https://www.taxtmi.com/caselaws?id=120163 In proceedings before CESTAT, the dispute concerned whether solvents could be classified as special boiling point spirit and subjected to duty and penalties, and whether pre-deposit and recovery should be stayed pending appeal. The Tribunal noted that the earlier remand required fresh adjudication, and that the technical material on record, including the IOC report, only showed that the solvents could be blended to meet motor spirit specifications. Applying the principle that "suitable for use" requires actual, practical and commercial fitness, it found that the department had not made out a prima facie case on the second classification criterion. Waiver of pre-deposit of duty and penalties, and stay of recovery, were therefore granted pending the appeals. en-us Mon, 16 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120163 In proceedings before CESTAT, the dispute concerned whether solvents could be classified as special boiling point spirit and subjected to duty and penalties, and whether pre-deposit and recovery should be stayed pending appeal. The Tribunal noted that the earlier remand required fresh adjudication, and that the technical material on record, including the IOC report, only showed that the solvents could be blended to meet motor spirit specifications. Applying the principle that "suitable for use" requires actual, practical and commercial fitness, it found that the department had not made out a prima facie case on the second classification criterion. Waiver of pre-deposit of duty and penalties, and stay of recovery, were therefore granted pending the appeals. Case-Laws Central Excise Mon, 16 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120163