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Issues: Whether the duty demand on Ethanol Blended Motor Spirit was liable to be set aside in view of the Government notification issued under section 11C of the Central Excise Act, 1944.
Analysis: The product was covered by a notification issued under section 11C of the Central Excise Act, 1944, by which the Government exempted the levy of duty on the subject product. Once such exemption/remission was notified for the product in question, the confirmed duty demand could not survive.
Conclusion: The duty demand was not sustainable and was liable to be set aside in favour of the assessee.
Final Conclusion: The appeal succeeded and the impugned duty demand was annulled.
Ratio Decidendi: When the Government issues a valid notification under section 11C exempting the levy on a specified product, a confirmed central excise demand on that product cannot be sustained.
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