TMI Blog2008 (8) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... was, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The Adjudicating Authority in his Order dated 30-9-04 had dropped the demand against the Appellants stating that the said demand was a protective demand raised on the basis of CERA objection and since the related audit para has been dropp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds used as Rolling Mill Oil in the process of cold rolling of mild steels and medium carbon steels are Specialty Oil and not Lubricating Oil . However, to a specific query from the Bench, learned SDR is not able to tell us under which Tariff Heading the impugned goods would be classified. We find that neither the show cause notice nor the order of the lower Appellate Authority states any differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment that Specialty Oil was defined differently under the erstwhile Notification No. 287/86-CE is of no avail, as the definition contained in the Explanation to the said Notification made it clear that the said Explanation was only for the purpose of the said Notification. Hence, on the basis of our prima facie finding as above, we waive the requirement of pre-deposit during pendency of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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