CESTAT Kolkata Overturns Penalty for Speed Motor Spirit Production

The Appellate Tribunal CESTAT Kolkata allowed the appeal, overturning the demand and penalty imposed by the Commissioner of Central Excise, Patna on the appellant for manufacturing motor spirit "Speed" with Multi-function Additives. The decision was influenced by precedents involving Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd.

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The Appellate Tribunal CESTAT Kolkata allowed the appeal against the demand and penalty imposed by the Commissioner of Central Excise, Patna on the appellant for manufacturing motor spirit "Speed" obtained by mixing motor spirit with Multi-function Additives. The appeal was allowed based on precedents set by previous cases involving Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd.

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