2004 (1) TMI 194

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..... - The appellants are engaged in the blending of raw materials like benzene, toluene, methanol with MTO, etc., and selling the resultant product under brand names, classifiable them under Chapter Heading 2710.90 for which the necessary declaration under the Central Excise law was filed. In October 1998, the departmental officers visited the premises and drew samples. The test results of these samp .....

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..... tober 1998 to March 1999 cannot be upheld relying upon Paragraph 15 of the decision in the case of Essma Woollen Mills Pvt. Ltd. v. CCE, Chandigarh - 2001 (134) E.L.T. 262 (Tri-Del.). (b) The declaration filed under Rule 173B in 1998 was required to be verified as per Board's Circular No. 124/35/95/CX, dated 10-5-1995 and this appears to have been done shown by efforts of the department i .....

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