TMI Blog2008 (11) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This case is arising in a second round of litigation. In the earlier round, we had remanded the matter to the Commissioner (Appeals) without taking any view on merits. In the impugned order, which was passed in the remanded proceedings. Ld. Commissioner (Appeals) has sustained the demand of duty against the appellants on what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, we find, the appellants have stated that they were engaged in the refining of waste engine oil in the factory situated at Thane. The aforesaid bills were also issued from the same factory. The process of conversion of waste engine oil into lubricating oil has also been stated in the memorandum of appeal and the same indicates that waste engine oil, drained out from motor vehicles, machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the question whether the processes undertaken by them amounted to manufacture was not examined by the Commissioner (Appeals). It is also submitted that there is no evidence on record that re-refined lube oil had been clandestinely manufactured by the appellant, apart from the statement given by them. It is submitted that there could be no demand of duty on the strength of a mere statement, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the appellant as regards the process undertaken by them. On the one hand, in the partner s statement, they claimed that they were only adding chemical additives to virgin base oil to get re-refined lube oil. On the other hand, in the memorandum of appeal, they state that they were undertaking numerous processes on used engine oil so as to obtain lubricating oil. In this scenario, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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