TMI Blog2012 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been holding a license from BIS authorities. Prima facie we do not agree with the argument of Revenue that the Appellants were collecting amounts representing as excise duty from the consumers when the goods were sold at a price inclusive of all costs and levies. The provisions of Section 11D appears to be prima facie not applicable, to the situation. Accepting the interpretation canvassed by Revenue will result in total denial of exemption that is notified by the Revenue which is prima facie not justified. The notification does not prescribe that the blended product should be sold at a lower price - Appellants have made out a prima facie case for waiver of pre-deposit of dues arising from the impugned order for admission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed by the Bureau of Indian Standards, for ethanol blended petrol. 5. The Revenue also had a case that the blended petrol was sold at the same price as the price for unblended petrol and the price at which goods have been sold includes excise duty paid, and thus the Appellants collected value representing as excise duty from the consumers and therefore they should deposit the amount equal to the concession availed by them in view of provisions under Section 11D of the Central Excise Act, 1944. 6. For these reasons, Revenue sought to deny the concessional rate of duty prescribed in the said notification. A Show Cause Notice was issued in this regard for demanding duty on petrol cleared for blending with ethanol, during the period Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BIS authorities only for some time and the license was not renewed. She also argues that when both the blended petrol and normal petrol are sold at the same price, a consumer buys the product under the impression that for blended petrol he is paying the same excise duty as normal petrol and therefore the Appellants are collecting amounts representing it as excise duty equal to that on normal petrol. 9. We have considered argument on both the sides. We are prima facie of the view that the exemption cannot be denied for the reason that blending was not done in a tank of the Appellants. The Appellants control the blending process and take responsibility for the standards of the blended product. Since the products were used for the intended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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