1990 (1) TMI 199

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....cal test by the Central Excise Department and as alleged the product answered to the description of refined diesel oil covered under T.I. 8-II(a) of Central Excise Tariff. So Supdt. Central Excise issued Show Cause Cum Demand Notice on 29-12-1976 calling upon the respondent for payment of duty amounting to Rs. 1,61,118.80 for the period July 1968 to 24 June 1976. The respondent asked for the basis of this Show Cause Notice. In reply thereof the Superintendent issued corrigendum dated 28-3-1977 wherein it was stated that the report of the Chemical Examiner was the document on which the Department was relying. The earlier Show Cause Notice was issued under provisions of Rules 9/10-A of the Central Excise Rules 1944 but by corrigendum Rule 9 w....

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.... Products for refining. In the absence of this evidence, Collector (Appeals) has declined to accept the Lower Authorities' decision for classification of the product in question under Tariff Item No. 8. The Collector (Appeals) Order to aforesaid extent appears to be proper. 5. So it is clear that the revenue does not challenge decision of the learned Collector (Appeals) in as far as the product was not classifiable under T.1.8. But the appeal memo contains following contentions; the first is that decision of the learned Collector (Appeals) that when the Adjudication took place Rule 10-A was deleted from the Rules and so the order passed by the Assistant Collector under the same Rule 10-A was not proper is not correct. Various arguments ha....

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...., Sodium Carbonate and active earth and the process of adding and mixing cannot be called as manufacture, is not correct. For this various arguments have been advanced in the Appeal Memo itself. Now it may be noted that as far as the process undertaken by the respondent for manufacturing the product is concerned there is no dispute. It has been stated in the Appeal memo that as per Ministry's F.08/25/69-CX.3 dated 23-6-1973. Lub Base Stocks i.e. Spindle H.V.I, Oils Spindle L.V.I. Oils and B.0.0. Lub-15 satisfy the definition pf the refined diesel oil under Item No. 8 of Central Excise Tariff and are chargeable to duty under T.I. No. 11-A. Now Gujarat High Court has in the Mehta Bros. v. Superintendent of Central Excise (Special CA 1175 of 1....