2008 (8) TMI 724

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....d by Shri A. Biswas, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Adjudicating Authority in his Order dated 30-9-04 had dropped the demand against the Appellants stating that the said demand was a protective demand raised on the basis of CERA objection and since the related audit ....

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....ing that the impugned goods used as Rolling Mill Oil in the process of cold rolling of mild steels and medium carbon steels are 'Specialty Oil' and not 'Lubricating Oil'. However, to a specific query from the Bench, learned SDR is not able to tell us under which Tariff Heading the impugned goods would be classified. We find that neither the show cause notice nor the order of the lower Appellate Au....