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TMI Blog2004 (1) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide his impugned Order, the Commissioner of Central Excise has confirmed the duty of Rs. 2.86 crores (approx.) against the appellant company on the finding that their product - Aromex - was properly classifiable under heading 2707.90 attracting higher rate of duty of Rs. 2750.00 per K.L., whereas the appellant company has classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat even during the relevant time Aromex was considered as Refined Diesel Oil by the Government, as is evident from the Notification No. 75/84-C.E., wherein Serial No. 19 provides concessional rate of duty for Refined Diesel Oil known as Aromex or Iomex . From this, Dr. Chakraborty submits that the understanding of the Revenue was to the effect that Aromex is nothing but Refined Diesel O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Aromex was not pointed out in the Classification List, is not justifiable in as much as there is no legal obligation on the assessee to disclose the contents of the product unless the Revenue asked for the same. He submits that it was open to the Assistant Commissioner to get the product tested or to ask the appellants about the constituents of the same before giving an approval to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by their jurisdictional proper Officer. It is also mentioned in the said Order that subsequently for the purpose of obtaining a uniform classify- cation, the product in question was got tested and it was found that the classify- cation would be under Heading 2707.90. There is no specific reason attributed to the appellants by the adjudicating authority justifying invocation of the longer perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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