2005 (10) TMI 321

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..... [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein who are engaged in the manufacture of goods falling under Chapters 15, 29 and 39 of the Schedule to the Central Excise Tariff Act, 1985, cleared a particular quantity of epoxidised oil which is ultimately used as plasticisers in the plastic industry, during the period May to October 1995, without payment of duty by .....

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..... poxidised oil is rightly classifiable under CET sub-heading 1508.90 when he was required to prove that item epoxidised oil cleared by them was not epoxidised plasticisers meant for plastic industry . The Commissioner (Appeals) set aside the demand and penalty holding that there was no admission by the respondents and further holding that there was no material available to establish that what was c .....

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