2014 (9) TMI 843

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..../s Bharat Petroleum Corporation Ltd. along with interest thereon for violating the terms and condition of Notification No. 28/2002-C.E., dated 13-5-2002. 2. Briefly stated facts of the case are as follows :- 2.1 M/s Bharat Petroleum Corporation Ltd. is a manufacturer of petroleum products and they supplied motor spirit for blending with ethanol by availing the concessional rate of duty prescribed under Notification No. 62/2002-C.E. as amended. The said concession was available subject to the condition that the motor spirit supplied is intended for use in the manufacture of Ethanol Blended Petrol (EBP) consisting of 95% of motor spirit and 5% of ethanol and such ethanol blended petrol conformed to BIS Specification 2796. The ....

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.... and, therefore, the impugned demands are not sustainable. It is also stated that they had submitted copies of the application for removal and receipt various buyers of the product and also in some cases, the Annexure-II statement submitted by the buyers with respect to the usage of motor spirit for blending with ethanol. However, these documents have not been appreciated by the department and had they been appreciated, the demand would not survive. Accordingly, it is pleaded that the order be set aside and appeal allowed. 3. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 4. We have carefully considered the submissions made by both sides. 4.1 The e....

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....ng balance and the goods manufactured i.e. ethanol blended petrol. Once this document is submitted, it is for the excise authorities to verify the details and ensure that the condition of notification is satisfied. From the record, it is not clear to us whether extracts of the simple account and Annexure-II were filed by the depots of the BPCL month-wise in respect of the motor spirit supplied during the period mentioned in the show-cause notice. Therefore, the matter has to go back to the adjudicating authority to consider the matter afresh subject to the appellant furnishing the extracts of the simple account maintained by them and the copies of the returns (in Annexure-II) for the various months mentioned in the show-cause notice. On suc....