TMI Blog2008 (1) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act? - E/1095/2000/MAS - 10/2008 - Dated:- 1-1-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Dr. Nitish Birdi, SDR, for the Appellant. None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This appeal is by the Revenue, represented by SDR. No representation for the respondents despite notice, nor any request of theirs for adjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellate authority overlooked the test laid down by the Apex Court in Brakes India Limited v. Superintendent of Central Excise [1998 (101) E.L.T. 241 (S.C.)]. SDR has reiterated the grounds of the appeal and has also furnished the texts of the cited decisions. 3. In the case of Mineral Oil Corporation (supra) relied on by the lower appellate authority, the question was whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g process. As pointed out by ld. SDR, the civil appeal filed by the department against Mineral Oil Corporation (supra) was dismissed by the Apex Court [Collector v. Mineral Oil Corporation [2002 (140) E.L.T. A248 (S.C.)]. 4. One of the decisions cited by the appellant is that of the Supreme Court in Brakes India (supra), wherein it was held that a process yielding a product of different characte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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