2018 (6) TMI 983

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....r Respondent Per: Ramesh Nair The facts of the case are that the appellants are engaged in the manufacture of petroleum products since January, 2006. On gathering of intelligence, it was found that the appellant was procuring Dehydrated Commingled Crude Oil from M/s Cairns Energy Ltd and manufacturing there from, Radnol Bottom oil and clearing the same without payment of Central Excise duty. T....

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.... oil is classifiable under heading 2709, as the same has not emerged from crude oil. The bottom oil is produced after various processes, therefore, it cannot be said that the same was produced from the crude oil. 3. On the other hand, Shri Gajendra Jain, learned Counsel appearing on behalf of the respondent submits that the respondents were procuring commingled crude oil (CCO) and after the proce....

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....y declared the final product, which includes bottom oil and also declared the inputs and detailed manufacturing process. They have been filing the ER-1 returns regularly, wherein the bottom oil was shown to have classified under CET HSN No. 270900. Learned Counsel taken us to the copies of such ER-1 returns submitted before us. He submits that on the basis of these documents, the entire facts righ....

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....ade by both sides and perused the records. Upon submissions of both sides, we are of the view that the appeal can be disposed of only on the issue of limitation. We find that the appellant right from the stage of making application for registration i.e. on 14.7.2006, declared the inputs manufacturing process and final product including the bottom oil. Therefore, the entire process of manufacturing....