TMI Blog2018 (6) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have been filing the ER-1 monthly returns wherein the bottom oil was declared to be classified under Chapter heading 2709 under Nil rate of duty. Therefore, all the details for issuing the show-cause notice were available with the Revenue. If Revenue was of the opinion that the classification was wrongly declared, it should have been issued well within the normal period of one year - demand is clearly time barred. Since the demand is time barred, the other issue on merit are not addressed. Appeal dismissed. - Appeal No. E/613/2010 - A/86504/2018 - Dated:- 23-5-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Ms. Gajendra Jain, Advocate for Appellant Shri H.M. Dixit, AC (AR) for Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent submits that the respondents were procuring commingled crude oil (CCO) and after the process the balance portion of CCO is called as bottom oil, which is unreacted out of the input i.e. crude oil. Therefore, the same remains as crude oil only. Therefore, the product is correctly classifiable under Chapter heading 2709. The learned Commissioner has, after considering tariff, HSN and expert opinion, come to the conclusion that the bottom oil is correctly classifiable under heading 2709. He further submits that the Commissioner also dropped the demand on the ground of time bar. In this regard, he submits that the demand was raised for the period 2006-07 upto 31.3.2007. However, the show-cause notice was issued on 28.4.2009 i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f only on the issue of limitation. We find that the appellant right from the stage of making application for registration i.e. on 14.7.2006, declared the inputs manufacturing process and final product including the bottom oil. Therefore, the entire process of manufacturing of bottom oil, the facts thereof were in the domain of the department. Moreover, the appellant have been filing the ER-1 monthly returns wherein the bottom oil was declared to be classified under Chapter heading 2709 under Nil rate of duty. Therefore, all the details for issuing the show-cause notice were available with the Revenue. If Revenue was of the opinion that the classification was wrongly declared, it should have been issued well within the normal period of one y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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