No Evidence of Separate Duty Collection on Ethanol; Section 11D of Central Excise Act Not Applicable.

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....Applicability of Section 11D to the facts of the present case - the Revenue could not show that the appellant after blending ethanol with duty paid motor spirit collected separately, mentioning the duty on ethanol in the invoices, but not paid to the Government. Therefore, Section 11D of CEA, 1944 cannot be said to have been attracted. - AT....