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2017 (3) TMI 14 - AT - Central ExciseClassification on residual oil - classified under CETH 27109900 or under CETH 27101990? - Held that: - during the course of adjudication the appellant has produced the certificate issued by the Chartered Engineers and the same has not been considered by the adjudicating authority in true spirit - Further, the appellant has raised certain issues such as scope of SCN, whether the residual oil is manufactured by the appellant or not, whether the residual oil is to be classified as waste oil under CETH 27009900 or 27101990 and the issue of time bar which were not examined by the adjudicating authority, therefore, the matter needs examination at the end of the adjudicating authority - appeal allowed by way of remand.
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