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2018 (7) TMI 2222 - AT - Central ExciseLevy of equal amount of penalty - manufacture of Motor spirit "Speed" obtained by mixing motor spirit with Multi-function Additives - HELD THAT:- The issue is covered by the Tribunal's order in the case of BHARAT PETROLEUM CORPORATION LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNA [2012 (5) TMI 248 - CESTAT, KOLKATA] and also in the case of HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX, DELHI & ROHTAK [2008 (9) TMI 154 - CESTAT, NEW DELHI] where it was held that blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly after some value addition. Appeal allowed - decided in favor of appellant.
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