2017 (2) TMI 535

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....al No. E/923/2009 is arising out of Order-in-Original No. (70/2007) 05 of 2009 dated 12/01/2009 passed by Commissioner of Central Excise, Allahabad. The issue is same in both the appeals. Therefore, both the appeals are taken together for decision. 2. Brief facts of the case are that the both the appellants are public sector undertaking engaged in the manufacture of Petroleum products. Both the appellants manufacture 5% Ethanol blended Petrol (Motor Spirit). In both the cases blending of Ethanol & Motor Spirit in the proportion of 5% of Ethanol & 95% of Motor Spirit was being undertaken at the time of dispensing the product into the tanker within the licensed premises. It appeared to Revenue that there is no separate blending facility avai....

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....gations covering a period from January, 2003 to June, 2004 wherein Indian Oil Corporation Ltd. was called upon to show cause as to why concession on account of SAED (Special Additional Excise Duty) amounting to Rs. 3,43,26,040/- availed by them while procuring the M.S. during the period from January, 2003 to June, 2004 may not be demanded and recovered from them under Section 11A(1) read with Section 11(D) of Central Excise Act, 1944. The said Show Cause Notice issued to M/s Bharat Petroleum Corporation Ltd. was decided through impugned Order-in-Original No. (69/2007) 06 of 2009 dated 12/01/2009 & the said Show Cause Notice issued to M/s Indian Oil Corporation Ltd. was decided through impugned Order-in-Original No. (70/2007) 05 of 2009 date....