2018 (1) TMI 341

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....stant 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 are that the respondent were engaged in th....

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....nd 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 (Appeals). Ld. Commissioner (Appeals) decided....