S. Kalyanam, Member (J)

1. This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 11-8-1986. On 19-8-1985 the Superintendent of Central Excise, Anti-Evasion, Guntur visited the appellant's factory and noticed that 140.200 M.Ts. of Acid Oil manufactured by the appellant had been cleared without payment of duty. On enquiries it was ascertained that the acid oil manufactured by the appellant was captively consumed and was classified under Item 68 of the Central Excise Tariff and therefore, was not assessable to any duty. The Special Bench of the Tribunal by judgment dated 13-11-1984 in Appeal No. 732/81-C in the case of 'M/s. Kusum Products, Calcutta', MANU/CE/0207/1984 : 1985 (19) ELT 479 (Trib.) held that acid oil is classifiable under Item 12 of the C.E.T. and not under T.I. No. 68 and on the basis of this ruling a show cause notice Under-Section 11A was issued on 29-8-1985 directing the appellant to show cause to the Asstt. Collector of Central Excise, Eluru as to why duty of Rs. 14,020/-should not be demanded under Section 11A of the Central Excises and Salt Act, 1944 (the Act for short) on the quantity of the said 140.200 M.Ts. o