D.M. Vasavada, Member (J)

1. We have heard this Appeal on 20-9-1989 and dismissed it. Hereunder we set out our reasons for the same.

2. The respondent is manufacturer of 'White Oil'. It had filed classification list dated 12-5-1975 classifying the product under T.I. 11-B. Sample of the product was drawn on 14-7-1975 for chemical test by the Central Excise Department and as alleged the product answered to the description of refined diesel oil covered under T.I. 8-II(a) of Central Excise Tariff. So Supdt. Central Excise issued Show Cause Cum Demand Notice on 29-12-1976 calling upon the respondent for payment of duty amounting to Rs. 1,61,118.80 for the period July 1968 to 24 June 1976. The respondent asked for the basis of this Show Cause Notice. In reply thereof the Superintendent issued corrigendum dated 28-3-1977 wherein it was stated that the report of the Chemical Examiner was the document on which the Department was relying. The earlier Show Cause Notice was issued under provisions of Rules 9/10-A of the Central Excise Rules 1944 but by corrigendum Rule 9 was deleted. On adjudication the Assistant Collector Central Excise held that the product was classifiable under T.I.8 of