2009 (12) TMI 349

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.... Shri B.L. Narashimhan, Advocate, for the Appellant. Shri Virender Choudhary, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. Since common questions of law and facts arise in all four matters, they were heard together and are being disposed of by this common order. 3. Learned Advocate for the appellants placing reliance in the decision i....

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....thority while confirming the demand, the impugned order need to be stayed and there should be total waiver of the amount demanded under the impugned order till the disposal of the appeal. 4. Learned DRs. on the other hand placing reliance in the decision in the matter of T.N. State Transport Corpn. Ltd. v. Collector of C. Ex., Madurai reported in 2004 (166) E.L.T. 433 (S.C.), Commissioner of In....

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....he blending motor spirit and HSD with small quantity of multifunctional additives to make branded MS/HSD does not amount to manufacture and it merely amounts to have blended improved quality and hence sale of the resultant product is merely with a different brand name and, therefore, even taking into consideration the understanding of the Board itself, under Circular No. 83/83/94-CX., dated 13-12-....