Harish Chander, Member (J)

1. M/s Apar Private Limited has filed an appeal being aggrieved from Order-in-Appeal No. A-2028/BII-236/82 dated 14th December, 1982 passed by the Collector of Central Excise(Appeals), Bombay.

2. Briefly the facts of the case are that M/s Apar Private Limited through its Division, Special Oil Refinery filed a classification list under protest for Power Oil Transformer Oil (T.I.8) vide their letter dated 17.4.1978. The appellants had claimed that since the transformer oil base stock is already duty paid no further duty should be recovered on the transformer oil as the process of conversion does not amount the 'manufacture' within the meaning of the Central Excises and Salt Act, 1944. A Show Cause Notice dated 7.2.1979 was issued to appellants disputing the stand taken by them and desiring them to show cause as to why Central Excise duty at the appropriate rate should not be recovered on the transformer oil (T.I.8) manufactured by them out of duty paid base oils falling under a different tariff item viz. HA4(a). The appellant had replied to the Show Cause Notice vide their letter dated 18.4.79 and a personal hearing was granted by the Assistant Collector