2014 (9) TMI 843

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....g 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 manufacturer/supplier was also required to fo....

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....ustainable. 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 entire clearance of motor spirit for blending with eth....