2017 (12) TMI 431

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....) Shri Mohd. Altaf (Assistant Commissioner) AR - for Appellant Shri R. Krishnan (Advocate) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by Revenue and is directed against Order-in-Original No.62/Commr./LKO/CX/2011 dated 29.03.2011 passed by Commissioner of Central Excise, Lucknow. 2. Brief facts of the case are that the respondents were manufacturing....

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....ly, Shri Y.K.S. Rathore, Joint Director, of CRCL was cross examined with reference to his opinions dated 23.10.2007 and 05.11.2007 given by him in the capacity of Joint Director of CRCL. The outcome of cross examination was examined by the Original Authority. Further the report of Chemical Examination dated 31.08.2007 issued by the Indian Institute of Petroleum, Dehra Dun was considered by the Ori....

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....used as fuel in spark ignition engines whereas the test report given by IIP indicated that goods manufactured by the respondent do not meet BIS specification required that goods to be used as motor spirit. The contention in the grounds of appeal is that the scheme of Central Excise Tariff Act, 1985 does not mandatorily required goods to meet BIS specifications and, therefore, the impugned Order-in....

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....ns for motor gasoline as per IS 2796:2005 and that due to the presence of higher aromatic and olefinic contents it has higher anti knock index of 90.5 as determined by CFR engines and that the said goods were unsuitable for spark ignition engine due to its highly unstable nature and higher benzene content. He has further submitted that Shri Rathore during his cross examination has agreed that the ....