2018 (8) TMI 401

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..... ar, Finance Manager for the respondent ORDER Per: Bijay Kumar The present appeal has been filed by the Revenue against the impugned order wherein Ld. Commissioner (Appeals) has upheld the order passed by the Lower Adjudicating Authority. 2. The issue involved in this case is that as to whether the respondent is entitled to avail the benefit of Notification No. 67/95 for use of 'fuel oil' and .....

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..... ise Belgaum and Shakti Sugar vs. Commissioner of Central Excise Salem respectively. 3.1 Also on similar issue in the their own case belonging to other Refinery, the adjudicating order confirming the demand was remanded back by the Hon'ble Tribunal vide order A/423 dated 28/06/2012 for denevo adjudication. The Learned Adjudicating Authority dropped the proceeding holding that the refinery gas is n .....

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