that in view of the Chapter Note added, the re-processing of de-graded lubricating oil would also amount to manufacture on the ground that the process is for making the product marketable and, therefore, excise duty is payable by the petitioner. Ext.P1 order was passed in that regard. The petitioner filed appeal before the Commissioner of Central Excise and Customs (Appeals), which was dismissed by Ext.P2. Although the petitioner filed appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, as Appeal No.E/164/2001, the petitioner chose to file this original petition to challenge the constitutional validity of the Chapter Note introduced by the Finance Act, 2000 since that could be done only in a writ petition. However, the petitioner reserves their right to pursue that question in a more appropriate case. They would be now satisfied with a direction to the CESTAT, Bangalore, to dispose of appeal No.E/164/01 expeditiously. The learned Standing Counsel appearing for the Central Excise Department is also keen to get the appeal disposed of since, according to him, several crores of rupees are being held up because of the pendency of similar appeals before various authorities and it would be in the interest of the Department also to have the appeal disposed of either way finally. In view of the consensuses of opinion, I dispose of this original petition with a direction to the CESTAT,
