Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1044 - AT - Central ExciseActivity Manufacture OR Not – Waiver of Pre-deposit - Appellant prepared branded Motor spirit and branded HSD in their depots by blending duty paid Motor spirit and duty paid HSD with Multifunctional additives (MFAs) –Held that:- Following Hindustan Petroleum Corporation Ltd. Vs. CCEx., Delhi & Rohtak [2008 (9) TMI 154 - CESTAT, NEW DELHI] - Blending of MS/HSD with MFA to make branded MS/HSD which sell at a premium only improves the quality of the product, and this process, would not amount to manufacture – Prima facie the applicants are able to make out a case for total waiver of duty and penalty - Pre-deposit of all dues waived and its recovery stayed during pendency of the appeal - Stay granted.
|