2005 (10) TMI 321

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.... for the Appellant. Shri. R.J. Parakh, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein who are engaged in the manufacture of goods falling under Chapters 15, 29 and 39 of the Schedule to the Central Excise Tariff Act, 1985, cleared a particular quantity of epoxidised oil which is ultimately used as plasticisers in the plastic ....

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.... held that the assessee had "unnecessarily made submission by stating that epoxidised oil is rightly classifiable under CET sub-heading 1508.90 when he was required to prove that item epoxidised oil cleared by them was not epoxidised plasticisers meant for plastic industry". The Commissioner (Appeals) set aside the demand and penalty holding that there was no admission by the respondents and furth....