2008 (11) TMI 487

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....e Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This case is arising in a second round of litigation. In the earlier round, we had remanded the matter to the Commissioner (Appeals) without taking any view on merits. In the impugned order, which was passed in the remanded proceedings. Ld. Commissioner (Appeals) has sustained the demand....

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.... on re-refined lube oil. In the present appeal, we find, the appellants have stated that they were engaged in the refining of waste engine oil in the factory situated at Thane. The aforesaid bills were also issued from the same factory. The process of conversion of waste engine oil into lubricating oil has also been stated in the memorandum of appeal and the same indicates that waste engine oil, d....

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.... Advice no. 3/1973  dated 22-1-1973 and also certain decisions of the Tribunal. 2. Ld. Counsel for the appellant submits that the question whether the processes undertaken by them amounted to "manufacture" was not examined by the Commissioner (Appeals). It is also submitted that there is no evidence on record that re-refined lube oil had been clandestinely manufactured by the appellan....

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....s apparent from the record is that they were engaged in the conversion of used engine oil into lubricating oil. There is glaring inconsistency on the part of the appellant as regards the process undertaken by them. On the one hand, in the partner's statement, they claimed that they were only adding chemical additives to virgin base oil to get "re-refined lube oil." On the other hand, in the memora....