2018 (1) TMI 248

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HABAD], where it was held that the Residual Crude Oil is classifiable under Tariff Item No. 2709.00.00 - SCN not sustainable - appeal allowed - decided in favor of appellant. - E/378/2010-EX[DB] - FINAL ORDER NO-70570/2017 - Dated:- 7-6-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri A.P. Mathur, Advocate - for Appellant Shri Sandeep Ku .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the same under Tariff Item No.2709.00.00. It appeared to revenue that leftover did not justify the definition of crude petroleum oil and therefore the leftover should be classified under Tariff Item No.27139000. Therefore, the appellants were issued with a show cause notice dated 03.10.2007 demanding Central Excise duty of ₹ 83,74,061/- under proviso to Sub-section (1) of Section 11A of Ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appeal No.E/1574/2010-EX[DB] through Final Order No.70552/2017 dated 05.06.2017. He has contended that this Tribunal had held that the Residual Crude Oil is classifiable under Tariff Item No. 2709.00.00. He further contended that in view of such finding by this Tribunal, the present show cause notice is not sustainable. 4. Heard the learned A.R., who has agreed with the contention of the learn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X