2007 (10) TMI 69

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....confirmation of demand of duty of Rs. 8.8 lakhs and equivalent amount of penalty and imposition of interest under Section 11AB. 2. The issue involved in this case is the denial of benefit of Notification 16/03 dated 1-3-2003 which allowed exemption for the products 'Motor Spirit' blended with 5% ethanol. The said notification was not in force during the period 1-7-2004 to 3-8-2004. The appellan....