2008 (6) TMI 403

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....he Appellant. Shri S.R. Dixit, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - This appeal has been filed by the Revenue against the order-in-appeal holding that Rectified Spirit manufactured by the respondents was suitable for use as fuel in I.C. engines and accordingly classifiable under erstwhile tariff item No. 6(ii) of the First Schedule to the Central Excise Act,....

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....so had discussed the opinion of I.O.C. in their judgment. He pointed out that the lower authorities had rightly followed the judicial discipline in dropping the demands raised in 6 show cause notices against them. Ld. DR also cited the judgment of the Tribunal in the case of M/s. Somaiya Organics (I) Ltd. [1999 (107) E.L.T. 805 (Tri.)]. We find that this judgment is not relevant since it relates t....