2004 (10) TMI 369

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.... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 78,07,971.43 and penalty of equal amount arises out of the order of the Commissioner (Appeals), Mumbai, who has confirmed the demand on products falling under Chapters 27, 34 and 38 of CETA, 1985, during the period 5-5-1986 to 30-6-1990, on the ground that the benefi....

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....(116) E.L.T. 147 (Tri.) wherein the Tribunal has held that blending means straight blending of mineral oils because blend, as is apparent, would mean the mixing of two products of the same type to achieve a desired quality, grade, test, colour or consistency, and Tribunal's decision in the case of Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise, 2003 (154) E.L.T. 698 (Tri. Kolk....