2007 (12) TMI 88

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.... (herein after referred to as EBP) falling under Chapter heading 2710. The said EBP is a blend of 95% Motor Spirit (commonly known as Petrol) and 5% Ethanol, which is also known as Ethanol Doped Petrol. 3. Revenue, after due investigation, proceeded against the appellants and found that the assessee had cleared 6,56,000 Litres of EBP valued at Rs.1,94,26,516.36 without payment of appropriate duty of Excise totalling to Rs.99,81,396/- which includes, SED, AED and SAED for the period from 1-7-2004 to 3-8-2004. The appellants contested the matter on the ground that the said clearances were not dutiable for various reasons. They also claimed the benefit of Notifications 6/2002-C.E., dated 1-3-2002 read with 38, 39 & 40/2004, dated 4-8-2004 a....

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....y volume, of 95%. Motor spirit, (commonly know as petrol) and 5% ethanol, and confirming to Bureau of Indian Standards specification 2796, falling under heading No. 27.10 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which was liable to duties of excise but according to the said practice, the duties of excise were not being levied during the period commencing on the 1st day of July, 2004 and ending with the 3rd day of August, 2004.            Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of the duties of excise payable under the aforesaid A....