(M.R. Shah and B.V. Nagarathna, JJ.)
Commissioner of Central Excise ______________________ Appellant;
v.
Krishna Technochem Pvt. Limited and Another ______ Respondent(s).
Civil Appeal Nos. 4-6 of 2022 (Arising out of Diary No. 26679 of 2021), decided on January 3, 2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. We have heard Mr. Balbir Singh, learned ASG appearing on behalf of the appellant. We have gone through the impugned judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, (for short “the Tribunal”) more particularly, the reasoning given in para 8. We have also considered the sub-heading notes and as per the said sub-heading notes, for the purposes of sub-heading 2710-12, “Light Oils and Preparations” are those of which 90% or more by volume (including losses) distilled at 210 degree Celsius.
3. In the present case, even as per the Chemical Examiner’s Report, the range of distillation of the product in question was between 35 degree to 58 degree Celsius which is much below 210 degree Celsius and the word used in sub-heading notes referred to herein above is “at” and not “up to”. Therefore, we see no reason to interfere with the impugned order(s) passed by the Tribunal.
4. The present appeals are, accordingly, dismissed.
5. Pending applications stand disposed of.
CIVIL APPEAL Diary No(s). 26679/2021
Commissioner of Central Excise ______________________ Petitioner
v.
M/s. Krishna Technochem Pvt. Limited & Anr _________ Respondent(s)
(IA No. 156889/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 156890/2021-STAY APPLICATION and IA No. 156888/2021-CONDONATION OF DELAY IN FILING APPEAL)
Date : 03-01-2022 This petition was called on for hearing today.
(Before M.R. Shah and B.V. Nagarathna, JJ.)
For Petitioner(s) Mr. Balbir Singh, ASG
Mr. Mukesh Kumar Maroria, AOR
Mr. Shekhar Vyas, Adv.
Mr. Shyam Gopal, Adv.
Ms. Suhasini Sen, Adv.
Mr. Mehul Gupta, Adv. For Respondent(s)
UPON hearing the counsel the Court made the following
ORDER
6. Delay condoned.
7. The present appeals are dismissed in terms of the signed order.
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