2000 (7) TMI 716

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..... he appellants filed this appeal against order-in-appeal dated 21-7-99 passed by the Commissioner of Central Excise (Appeals). 2. In the impugned order the Furnace Oil manufactured by the appellants was held to be classified under Heading 2707.90 of the Central Excise Tariff Act. The ld. counsel appeared on behalf of the appellants submits that appellants filed classification list of this produ .....

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..... ote to the SAIL on 8-4-96 seeking clarification in respect of the inputs supplied by the SAIL to the appellants. Ld. Counsel submits that this information given by the SAIL is not a part of show cause notice and is not a relied upon document. He further submits that after passing an adjudicating order the appellants obtained this letter and further obtained clarification from the SAIL the supplier .....

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..... ed this letter only after the adjudication order was passed and they also sought some clarification from the SAIL in respect of inputs and same was produced from the Commissioner (Appeals). This clarification was not taken into consideration by the ld. Commissioner. 5. The appellants want the classification of the product in question under Heading 2710.90 which reads as under :- Petroleum oil .....

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