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TMI Blog2017 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has produced the certificate issued by the Chartered Engineers and the same has not been considered by the adjudicating authority in true spirit - Further, the appellant has raised certain issues such as scope of SCN, whether the residual oil is manufactured by the appellant or not, whether the residual oil is to be classified as waste oil under CETH 27009900 or 27101990 and the issue of tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity of industrial solvent form commingled crude oil by the process of distillation, the residue is leftover in the bottom of the boilers. The said residue is duly recorded in the production records and cleared at nil rate of excise duty by classifying it as waste oil under CETH 27109900. 3. Pursuant to a visit by a team of Central Excise Officers, a show cause notice was issued to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct being cleared by the appellant is not classifiable as waste oil. As the adjudicating authority has gone beyond the allegation alleged in the show cause notice, therefore, relying on the decision of the Hon'ble Madras High Court in the case of Dagger Die Cutting reported in 2010 (255) ELT 3 (Mad), he submitted that the adjudication order is not sustainable. Further, he submits that no dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per technical literature. 6. He also submits that the adjudicating authority has not considered the certificate issued by the Chartered Engineer in the impugned order and the Revenue has not discharged its burden of reclassification of the residual oil being not classified as waste oil, therefore, he also submits that the reasoning of Ld. Commissioner to classify the residual oil under 271019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 27101990 and the issue of time bar which were not examined by the adjudicating authority, therefore, the matter needs examination at the end of the adjudicating authority. 10. In this view, we set aside the impugned order and the matters are remanded back to the adjudicating authority, keeping all issues open to re-adjudicate the case, after given the due consideration of the defence taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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