Procedural defect in belated Annexure-I filing could not sustain duty demand where notified blending use was undisputed.

Belated production of Annexure-I required under Notification No. 28/2002-C.E. was treated as a procedural defect where the record showed the goods were in fact used for the notified blending purpose. Because the motor spirit supplied by the assessee was admittedly blended with ethanol and the document was eventually furnished, the delay in filing Annexure-I could not justify rejection of the claim or confirmation of duty demands. The earlier refusal to accept the document was therefore found unjustified, and the matter was decided in favour of the assessee.

---

---

Issues: Whether belated production of Annexure-I required under Notification No. 28/2002-C.E. could be rejected and duty demands confirmed merely for non-production before clearance, when the goods were admittedly used for the notified blending purpose.

Analysis: The requirement to furnish Annexure-I was treated as procedural. The record showed no dispute that the motor spirit supplied by the assessee was actually used for blending with ethanol, and Annexure-I had been produced, though belatedly. In these circumstances, the defect was held to be condonable, and the earlier refusal to accept the document was found unjustified.

Conclusion: The belated production of Annexure-I could not be a ground to sustain the demands, and the issue was decided in favour of the assessee.

---