2018 (1) TMI 341

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....i Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for the Appellant. Shri Rajesh Chhibber, Advocate, for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - The present appeal is directed against Order-in-Appeal No. 243-C.E./MRT-I/2010, dated 26-2-2010 passed by Commissioner of Customs & Central Excise (Appeals), Meerut-I. 2. The brief facts of the case ar....

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....ified under Tariff Item No. 3814 00 10 and why Central Excise duty amounting to Rs. 33,01,130/- should not be demanded from them. The issue was adjudicated through Order-in-Original No. 27/ADC/M-I, dated 29-5-2009, wherein Original Authority decided that Waste Crude Oil was classifiable under Tariff Item No. 2709 00 00. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appe....