2012 (2) TMI 434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 28/2002-C.E., dated 13-5-2002, by which concessional rate of duty is provided for motor spirit cleared for blending with ethanol. Ethanol blended petrol in turn is exempt from excise duty vide S. No. 32D in Notification No. 6/2002-C.E., dated 1-3-2002 and other notification for different types of duties. 3. The Appellants were getting duty paid ethanol and petrol and storing them in separate storage tanks. The blending process was carried out by pumping the two by a computerised process in the required ratio into the tanks of vehicles which come to take the blended petrol from the factory to the petrol pumps. 4. Revenue has made a case that the said manufacturing process was not done in the registered plant but in the t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was violated. He points out that there is no requirement in the notification that the Appellants should have been holding a license issued by BIS authorities and the requirement was that the goods should have confirmed to BIS Standards. They produced test reports from their laboratories showing that the goods conformed to the required standards. They further submit that they did not collect the amount equal to the exemption granted from customers by representing it to be excise duty and therefore provisions of Section 11D will not apply. It is also their contention that by demanding the amount of exemption to be paid back under Section 11D, Revenue is trying to demand back the entire exemption provided for encouraging use of bio-fuels in mi....