2012 (11) TMI 724

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..... Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - This stay petition is filed by the assessee for waiver of the amount involved confirmed by the adjudicating authority while deciding 14 show cause notices. 2. The amount confirmed by the adjudicating authority is regarding denial of exemption Notification No. 75/84 dated 1-3-1984 as amended from time to time to the assessee. .....

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..... ubmit that the product "Linear Alkyl Benzene Feed Stock" which is a hydrocarbon as per Chapter Heading 27.10. He would rely upon the decision of the Larger Bench of the Tribunal in the case of C.C.E., Bombay v. Reliance Industries Ltd. reported in 2000 (119) E.L.T. 26 (Tri.-LB) for the proposition that the word used in the tariff heading "that is say" - is exhaustive would include hydrocarbon oil .....

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..... e said tariff entry. 4. We have heard at length from both sides and perused the records. We find that the Notification No. 75/84 under tariff heading exempts the goods falling under Chapter 22, 27 or 29 is subject to the condition enumerated in the said notification. We find that at serial No. 52 of the said notification, the product described is kerosene of Chapter 27 as partially exempted .....

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