Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2019 (7) TMI 1977 - AT - Central Excise


Issues involved: Classification of Mixed Fuel Oil under 2710 1119 or 2710 1990.

Analysis:
The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Hon'ble Mr. Ramesh Nair and Hon'ble Mr. Raju, addressed the issue of classifying Mixed Fuel Oil manufactured by the appellant under 2710 1119 as claimed by the department or under 2710 1990 as claimed by the appellant. The appellant's counsel, Sh. Rahul Gajera, argued that the issue had already been settled in the appellant's favor in previous judgments related to M/s Gail (India) Ltd. The judgments referred to were Order No. A/10013-10016/2019 dated 02.01.19 and Order No. A/10442/2019 dated 27.02.2019. On the other hand, Sh. K. J. Kinariwala, the Assistant Commissioner (AR) representing the Revenue, reiterated the findings of the impugned order.

After hearing both sides and examining the records, the Tribunal concluded that the issue of classifying the Mixed Fuel Oil manufactured by the appellant had already been settled in the appellant's favor in their own case, as evidenced by the previous judgments cited. Therefore, the Tribunal held that the issue was no longer under dispute. Consequently, the impugned order was set aside, and the appeal was allowed. The judgment was dictated and pronounced in the open court by the Tribunal.

 

 

 

 

Quick Updates:Latest Updates