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TMI Blog2018 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner (AR), for the Appellant. Shri Rajesh Chhibber, Advocate, for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - The present appeal is directed against Order-in-Appeal No. 243-C.E./MRT-I/2010, dated 26-2-2010 passed by Commissioner of Customs & Central Excise (Appeals), Meerut-I. 2. The brief facts of the case are that the respondent were engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and why Central Excise duty amounting to Rs. 33,01,130/- should not be demanded from them. The issue was adjudicated through Order-in-Original No. 27/ADC/M-I, dated 29-5-2009, wherein Original Authority decided that Waste Crude Oil was classifiable under Tariff Item No. 2709 00 00. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). Ld. Commissioner (Appeals) decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal through Final Order No. 70570/2017, dated 7-6-2017 has decided classification in respect of Waste Crude Oil which was also called as 'Residual Crude Petroleum Oil' under Tariff Item No. 2709 00 00. We, therefore, find no merits in appeal filed by Revenue. We, therefore, dismiss the appeal filed by Revenue. The appellant shall be entitled for consequential relief, as per law. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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