2005 (2) TMI 352

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..... t]. - The Commissioner of Central Excise, Mumbai, has denied the benefit of exemption from payment of duty to products falling under chapter Headings 27, 34 and 38 of the Central Excise Tariff Act, 1985, manufactured and cleared by the appellants herein during the period 5-5-1986 to 30-6-1990, claiming them to be speciality oils and lubricating oils, in terms of Notification 120/84, dated 11-5-198 .....

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..... on 287/86, and Bharat Petroleum Corporation Ltd. v. CCE - 2003 (154) E.L.T. 698 in the context of notification 120/84 wherein lubricating oils obtained by straight blending of mineral oils have been held to be covered by the description thereof occurring in the notification. We, therefore, set aside the impugned order by which a duty demand of Rs. 78,07,971.43 has been confirmed and penalty of equ .....

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