The assessee manufactures petroleum products like naptha from crude oil since 1969.
WITH Civil Appeal No.4607 and 4639 of 2005 KAPADIA, J. The above group of Civil Appeals and cross Civil Appeals are filed by the Department and the assessee, M s. Chennai Petroleum Corporation Ltd. respectively under Section 35L b of the Central Excise Act, 1944.
These petroleum products fall under Chapters 27, 28 and 29 of the Central Excise Tariff Act, 1985.
