https://www.taxtmi.com/caselaws?id=121151 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. en-us Wed, 07 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 10:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121151 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. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121151