2005 (4) TMI 401

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....nt. Shri. K.K. Varier, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against OIA No. 75/2002-Cus., dated 5-11-2002. 2. The Commissioner had held that the furnace oil utilized by the assessee is eligible for the availment of the benefit of Notification 1/95-C.E., dated 4-1-1995. He has noted that Annexure to Notification 1/....

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....ise is not correct. 3. Revenue contend that the furnace oil is required to be used only in the case of textile units and there is an error in the order of the Commissioner (Appeals). 4. We have heard both sides and find that the amending notification 31/98 dated 15-9-1998 has correctly brought Item 3B to Annexure I of the Notification 1/95 dated 4-1-1995 to incorporate fuel, lubric....