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2005 (5) TMI 174 - AT - Central ExciseExtract: .......t applicable in view of sale of lubricating oil not as such from depots/SCFPS as held in 2000 (118) E.L.T. 35 (Tri.) - Castrol India Ltd., which is upheld by the Supreme Court reported in 2000 (121) E.L.T. A224 (S.C.). 11.We, therefore, find any amount of force in the contentions raised by the appellants and allow this appeal. (Pronounced in Court)
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