https://www.taxtmi.com/caselaws?id=390807 The Tribunal remanded the case concerning the Excise Duty liability on blending 5% Ethanol with Motor Spirit back for fresh consideration. It found reliance on a draft circular improper, emphasizing the applicability of Circular No. 83/83/94-CX, which stated that blending Ethanol with Motor Spirit did not amount to manufacture. The Tribunal stressed the need for reevaluation based on natural justice principles, legal tests, and tax liability considerations at the final stage of value addition. The decision highlighted the importance of fair assessment and adherence to legal principles in resolving the dispute. en-us Thu, 28 Nov 2019 00:00:00 +0530 Sat, 07 Nov 2020 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390807 The Tribunal remanded the case concerning the Excise Duty liability on blending 5% Ethanol with Motor Spirit back for fresh consideration. It found reliance on a draft circular improper, emphasizing the applicability of Circular No. 83/83/94-CX, which stated that blending Ethanol with Motor Spirit did not amount to manufacture. The Tribunal stressed the need for reevaluation based on natural justice principles, legal tests, and tax liability considerations at the final stage of value addition. The decision highlighted the importance of fair assessment and adherence to legal principles in resolving the dispute. Case-Laws Central Excise Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390807