Per S.S. Kang : The appellant filed this appeal against the Order-in-Original No. 55/Commissioner/95, dated 15-9-1995 passed by the Commissioner of Central Excise, Meerut.

2. The Commissioner, Central Excise in the impugned order held that the product engine treatment and manual gear box and differential treatment oils manufactured by the appellant merit classification under sub-heading No. 3811.00 of the Central Excise Tariff as prepared additives for mineral oils and these products are not eligible for the benefit of Notification No. 120/84-C.E., dated 11.5.1984. The Commissioner confirmed the demand for the period of six months from the issue of show cause notice.

3. In respect of product engine coolant, the Commissioner held that this product merit classification under sub-heading 3820.00 of the Central Excise Tariff as anti-freezing preparations and also held that this product is not eligible for the benefit of Small Scale Industries Notification No. 175/86-CE., dated 28.2.1986 and 1/93-C.E., dated 1.3.1993. The demand of duty was confirmed on the engine coolant for a period of 5 years from the date of issue of show cause notice.

4. In respect of the goods taken into possess