2017 (3) TMI 14

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....or the appellant She H. Singh, AR - for the respondent Per Ashok Jindal: The appellants are in appeal against the impugned order demanding duty by change of classification on residual oil along with interest and penalties on both the appellants. 2. The brief facts of the case are that the appellants are engaged in the manufacture of industrial solvent, thinners & residual oil. The appe....

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.... duty was confirmed along with interest and penalties on both the appellants were imposed. Aggrieved from the said order, the appellants are before us. 4. The Id. Counsel for the appellant submits that the adjudicating authority has gone beyond the show cause notice, as the show cause notice relied only on the report of CRCL, New Delhi, to allege that the residual oil cleared by the appellant i....

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....e relied on the case of DSCL Sugar Ltd. 2015 (322) ELT (769) (SC) and Handalco industries Ltd. 2015 (315) ELT (10) Bom. 5. The Id. Counsel also submits that the residual oil in question is classifiable as waste oil under CETH 27109900 on the basis of the certificate issued by Chartered Engineer analysing the residual oil cleared by the appellant does not have the characteristics of fuel oil or ....

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....he sides, we find that during the course of adjudication the appellant has produced the certificate issued by the Chartered Engineers and the same has not been considered by the adjudicating authority in true spirit. In that circumstances, the impugned order deserves no merits. Further, we find that the appellant has raised certain issues before us such as scope of show cause notice, whether the r....