2002 (2) TMI 140

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..... dia Limited v. Commissioner of Central Excise, Calcutta-I reported in - 2000 (123) E.L.T. 789 (Tribunal) relied upon by the Revenue. As we are unable to find any definition of the word 'lubricating oil' to have been defined in the Central Excise Tariff as approved by the majority decision in Para 20.1 thereto, we do find ourselves conformable with the Majority decision. The reasoning adopted in the minority judgment for entering the benefit of notification finds favour with this Bench. We would, therefore, refer the matter to the Hon'ble President to constitute a Larger Bench to determine the exact scope of coverage of Notification 120/84. 8. In view of the foregoing, we set aside the demand for the period prior to six months from the dat .....

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..... o the Larger Bench, is not attracted in the present case. The learned Sr. Counsel elaborated that the issue decided in that appeal was whether products that have a flash point below 94°C could be treated as lubricating oils. The flash point of the products covered by this appeal is above 94°C and, therefore, the decision in the case of M/s. Castrol India case has no application to the present case. He pointed out that the issue raised in the present appeal is required to be decided in the light of the relevant facts and in accordance with the definition contained in the notification. He submitted that the adjudicating Commissioner was clearly in error in holding that the goods in question were not lubricants but raw-materials for the manufa .....

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..... at that stage, consider whether or not to retain him further. This option to retain for the further period of five years can only be exercised if the servant continues to be efficient; but in deciding whether or not to exercise this option the authority has to consider circumstances other than the question of efficiency also; in the absence of special circumstances he "should" retain the servant; but what are special circumstances is left entirely to the authority's decision. Thus, after the age of 55 is reached by the servant the authority has to exercise its discretion whether or not to retain the servant; and there is no right in the servant to be retained, even if he continues to be efficient". On the meaning of the words "ordinarily .....

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