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TMI Blog2018 (11) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... re sub-divided into three categories viz., 2710 19 20 Aviation Turbine Fuel, 2710 1930 High Speed Diesel and 2710 19 40 Light Diesel Oil (LDO). This clearly and categorically establishes the fact that HSD is nothing but MGO which is generally termed as diesel in India. The assessee has nowhere disputed the classification of the fuel in dispute under Tariff Heading 2710 19 30. Appeal allowed - decided in favor of Revenue. - Cross Application No.: C/CO/02/2013 Appeal No.: C/00346/2012 - Final Order No. 42925/2018 - Dated:- 3-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) and Shri P. Dinesha, Member (Judicial) Shri. A. Cletus, ADC (AR) for the Appellant Shri. K. Sivarajan Shri. R. G. Muthu Kumaran, Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee and the technical specification of MGO submitted by the assessee to show that MGO is different from HSD. Aggrieved, the Revenue has come in appeal. 2. Today when the matter came up for hearing, Ld. ADC (AR) Shri. A. Cletus appeared on behalf of the Revenue and Ld. Consultants Shri. K. Sivarajan and Shri. R. G. Muthu Kumaran appeared on behalf of the assessee/respondent. 3. We have heard the rival contentions, perused the record and have also gone through the various decisions referred to during the course of arguments. 4. Admittedly, both HSD and MGO are used only as fuel for compression engine either in automatic vehicles or marine vessels and in terms of technical specification for diesel fuel, there is not much variation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer guidance only within limits . 6. We also find force in the contention of the Ld. AR that most of the Orders of various Benches of the CESTAT have also held that MGO/LDO/HSD are one and the same, while extending the benefit of Notification 21/2002 (supra). 7. In view of the above, we are of the opinion that the impugned Order of the Commissioner (Appeals) cannot be sustained for which reason we allow the Department Appeal which will have the effect of restoring the Order of the Original adjudicating authority. However, since the matter was mired in litigation, we find no justification in levying the penalty and consequently, penalty if any, is ordered to be deleted. Further, we find no merit in the Cross Objection (CO) filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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