9911796707
TMI Blog2009 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... use parameters the product satisfies the conditions required for classification under Chapter 2710 and therefore classification arrived at by Revenue is upheld - we cannot agree that it was a mis-declaration or suppression of facts to attract extended period under Section 11A for demanding differential duty. In this case demand relates to period from June 2000 to Nov 2000 and show cause notice was issued on 6-8-2002. Hence show cause notice is time barred. - E/2788-2789/2004 - A/418-419/2009-WZB/AHD - Dated:- 12-2-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri Arun H. Mehta, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod and according to which the properties of Iso- Heptane were as under :- Appearance Clear Specific Gravity 20C/42 0.7020 Colour APHA 10 Antioxidant (Conc) NIL Peroxide Value (ppm) 0.10 Distillation C (ASTM) IBP 88°C 5 90°C 10 92°C 20 93°C 40 94°C 50 94.5°C 60 96°C 70 97.5°C 80 102°C 90 111°C 95 134°C DP 16 Recover % 97 H20% 0.031 Chloride as CL ppm Nil Total oxygenates Mg KOH/gram 1.29 Acid Value Mg KOH/gram 0.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the statement of customer, Reliance Petroleum to show that the product was being used by them to mix with motor spirit, popularly known as petrol for used as fuel in spark ignition engine. 3. On the above basis, a show cause notice was issued demanding differential duty on Iso Heptane cleared during the period from Jun 2002 to Nov 2002 and the show cause notice was served on the appellant on 12-8-2002. The adjudication and appellate process have resulted in confirming of classification of the product under heading 2710.19 of the first schedule of Central Excise Tariff Act, 1985, demand for differential duty of Rs. 17,11,522/- with interest and equal amount as penalty on the appellant Company and penalty of Rs. 50,000/- on Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l (excluding crude mineral oil) which has flash point below 25°C and which either by itself or in admixture with other substance is suitable for use as a fuel in spark ignition engine. In view of the chapter notes and the laboratory reports of the purchaser Reliance Petroleum which has not been contradicted and also reported end use as indicated, we cannot find fault with the classification arrived at by the Revenue and confirmed. However, as regards suitability for use as fuel for internal combustion engines, Ld. Advocate relied upon the decision of the Tribunal in the case India Nissan Oxo Chemical Indus. Ltd. reported in 1998 (101) E.L.T. 201 (Tri.) but we find that the same is not applicable on facts. In that case department had not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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