2006 (10) TMI 292

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the applications for waiver of pre-deposit of duty of Rs. 4,66,90,279/- confirmed on solvents as a result of classification of the product under CETA sub-heading 2710.19 and penalty of equal amount imposed upon the applicant company under the provisions of Section 11AC of the Central Excise .....

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..... nes. The Tribunal set aside the order by which the demand on intermediate and final products was confirmed and remanded the case for fresh adjudication by the adjudicating authority. In the present impugned order the Commissioner has dropped the demand on the intermediate product in the light of the test report which states that the product is not suitable, by itself or in admixture with any other .....

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..... (101) E.L.T. 201 holding that the term suitable for use in the context of motor spirits, means that the products must be actually, practically and commercially fit for the use described and there must be elements of more than a casual, incidental, exceptional or possible use and that the use must be substantial, we find, prima facie, force in the submission of the counsel for the applicants that .....

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