Judgment

Arijit Pasayat, J.—Appellant calls in question legality of the judgment rendered by Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta (in short the ‘CEGAT’). Initially there was a difference of opinion between two Members i.e. Technical Member and the Judicial Member and the matter was referred to a third member. The third member agreed with the Technical Member and by majority the decision went against the assessee-appellant. The judgment is reported in 2000 (123) ELT 789 Tribunal (Castrol India Ltd. v. Commissioner of Central Excise, Calcutta-I).

2. The factual position in a nutshell is as follows :

The appellant is engaged, inter alia, in the manufacture of blended or compounded lubricating oils. It also processes a product called ‘Super TT’ which the appellant claimed to be a blended lubricating oil ordinarily used for ­lubricating. The undisputed process of manufacture of the said product as stated by the appellant is as under :

“Base Oils are taken to the blending kettle, heated to remove moisture. Additives are added and mixed well. Temperature reduced and MTO and green dye added and mixed well, to get the final product.”

3. Admittedly, the flash point of t