2018 (3) TMI 916

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....ical) Shri Mohd. Altaf (Asstt. Commr.) AR, for Appellant Absent, for Respondent Per: Anil G. Shakkarwar The present appeal filed by Revenue is arising out of Order-in-Appeal No. 87-90/CE/LKO/2012 dated 27/02/2012 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the respondents were manufacturing Organic Composite Solvents and....

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....he Internal Combustion Engine. Therefore, relying on the Hon'ble Supreme Court decision in the case of M/s Jagdamba Petroleum Chemical (P) Ltd. Vs CCE reported at 2007 (212) LTA 112 (S.C.) Learned Commissioner (Appeals) held that there were no grounds to classify the said goods manufactured by respondent as Motor Spirit. Aggrieved by the said order, Revenue preferred present appeal before this Tri....