2016 (9) TMI 1171

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....015, both passed by Commissioner, Customs, Central Excise & S. Tax, Ghaziabad. 2. The brief facts of the cases are that the appellants procured waste and used Oil from service stations of Honda, Maruti Udyog, etc. and subjected such waste and used Oil to certain processes, such as, Dehydration, Distillation, Clay Polishing and Filtration and the goods emerged clean oil were packed in bulk packs of drum and sold to the industrial customers. It appeared to Revenue that in view of Chapter note 4 of Chapter 27 of schedule to the Central Excise Tariff Act, 1985, the treatment rendered by the appellant, amounted to manufacture. Therefore, through show cause notice No.01/COMMR./GZB/2011-12 dated 11.04.2011, the appellants were called upon to sh....

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....d 29.11.2011, for the period from 01.11.2010 to 31.08.2011 and confirmed the demand of Central Excise duty amounting to Rs. 2,54,82,271/-. He also directed the appellants to pay interest and imposed equal penalty on the appellants and imposed penalty on Rs. 10 lakhs on Mr. Anant Bhrgava, Director of appellants' company. The said Order-in-Original is bearing No.09-10/COMMR./GZB/011-12 dated 23.02.2012. Against the Order-in-Original dated 23.02.2012, the appellants are before this Tribunal in Appeal No.E/1350/2012 & E/1351/2012. 3. Subsequently, Revenue had issued three show cause notices to the appellants dated 19.09.2012, 04.09.2013 & 01.05.2014 on similar grounds and the said three show cause notices were adjudicated through Order-i....

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....contended that extended period is not invokable for issue of show cause notice dated 11.04.2011. 5. The learned Counsel for the appellants has taken us through the process that they are applying to the waste oil collected from service centers. He has also taken us through the ingredients of Chapter note 4 of said Chapter 27, and also through the invoices issued by them, which are the documents relied upon for issue of show cause noticed dated 11.04.2011 and which are available at Page No. 189 to 204 of Paper book for appeal No.E/1350/2012 and argued that the ingredients in the Chapter note 4 are that either the goods are to labeled or re-labeled, or there has to be re-packing from bulk packs or the treatment adopted should render the pro....