2008 (5) TMI 579

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....harat Raichandani, Advocates, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. By the impugned order, the Commissioner has confirmed the demand of duty of Rs. 7,88,95,675/- together with interest and imposed equivalent penalty by holding that at the intermediate stage in the ....

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....uld be either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engine. 5. Since the show cause notice in this case had proposed to classify the naphtha distillates under Heading 2710.13 and the impugned order confirms the same, the Department had to prove with evidence that the said naphtha distillates are either by themselves or in admixtur....

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....ce versa - 2005 (179) E.L.T. 409 = 2005 (124) ECR 406 (Tri. - Delhi)  and 2005 (185) E.L.T. 203 (c)     Jagdamba Petroleum P. Ltd. v. CCE - 2004 (163) E.L.T. 88 (Tri.-Delhi) Department's appeal dismissed as reported at 2007 (212) E.L.T. A112 (S.C.) (d)    Indu Nissan Oxo Chemical Inds. Ltd. v. CCE & C, Vadodara - 1998 (101) E.L.T. 201 (Tri.) (e)&nbs....

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.... accepted that there was no evidence brought on record that the so called naphtha distillate can be used as fuel in spark ignition engine. 9. 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 "M....