https://www.taxtmi.com/caselaws?id=338835 The Tribunal allowed both appeals, setting aside the Orders-in-Original due to the incorrect application of legal provisions. The Show Cause Notices were deemed unsustainable as they lacked clarity in invoking Sections 11A and 11D of the Central Excise Act, 1944, without distinguishing between duties short-paid and sums collected in excess. The Tribunal found merit in the appellants' contentions regarding blending of Ethanol and Motor Spirit within their licensed premises, refuting the Revenue's allegations of non-blending and recovery of Special Additional Excise Duty at a concessional rate. en-us Mon, 09 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338835 The Tribunal allowed both appeals, setting aside the Orders-in-Original due to the incorrect application of legal provisions. The Show Cause Notices were deemed unsustainable as they lacked clarity in invoking Sections 11A and 11D of the Central Excise Act, 1944, without distinguishing between duties short-paid and sums collected in excess. The Tribunal found merit in the appellants' contentions regarding blending of Ethanol and Motor Spirit within their licensed premises, refuting the Revenue's allegations of non-blending and recovery of Special Additional Excise Duty at a concessional rate. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338835