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2014 (9) TMI 843 - CESTAT MUMBAISupply of motor spirit for blending with ethanol by availing the concessional rate of duty prescribed under Notification No. 62/2002-C.E. - Violation the terms and condition of Notification No. 28/2002-C.E., dated 13-5-2002 - Held that:- The entire clearance of motor spirit for blending with ethanol is governed by the Procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. As per Rule 6 of the said Rules - “it is the recipient/buyer of the goods, who has to lead evidence with respect to the intended usage and not the supplier of the goods and if the recipient/buyer has not informed to the excise authority, they are liable to discharge differential duty liability along with interest.” Therefore, in respect of the supplies made to IOCL and HPCL, the responsibility and liability to discharge the differential duty liability lies with those units and not with the appellant, who is only the supplier of the goods. - Matter remanded back - Decided in favour of assessee.
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