2008 (4) TMI 554

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....el, Advocate, for the Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 39,33,100/- confirmed on naphtha distillates manufactured by the applicants herein and used for captive consumption for use in the manufacture of HR SOL and thinners plus Rs. 95....

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....re being cleared from the factory as fuel for spark ignition engines. Prima facie, the Commissioner's reliance upon Order of the Government under Prevention of Malpractices in supply of the Distribution Order 1993 under section 3 of Essential Commodities Act in which the definition of motor spirit has been given as "Motor spirit means any hydrocarbon oil (excluding crude mineral oil), which has a ....