HINDUSTAN PETROLEUM CORPN. LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides. The appellant filed this appeal against the order -in -Appeal passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that the appellant had cleared down graded Aviation Turbine Fuel as Superior Kerosene Oil and paid appropriate duty leviable of SKO whereas Revenue is demanding duty treating the same as Aviation Turbine Fuel.

(3.) The contention of the appellant is that as per the test report relied upon by the Revenue, the oil is not upto the specification of Aviation Turbine Fuel as such it was cleared as SKO. The appellant also relied upon the decision of the Tribunal in the case of IOC Ltd. v. CCE, Chandigarh .