Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 420 - AT - Central ExciseRelevancy of Draft Circular - Process amounting to manufacture - process of blending of Ethanol with Motor spirit - case of the department is that addition of 5% Ethanol in the Motor Spirit is amounting to manufacture and accordingly clearance of Motor Spirit blender with Ethanol is liable to Excise Duty. The Learned Adjudicating Authority has heavily relied upon the Draft circular F. No.83/04/2007-CX which intended to withdraw the Circular No.83/83/94-CX dated 13.12.1994 which circular was heavily relied upon by the appellant - HELD THAT:- The draft circular which was never issued as a circular should be completely ignored and no reference can be drawn from such circular. Since the draft circular was not issued the circular No. 83/83/94-CX dated 13.12.1994 was continued and effective. Therefore, the finding of the Learned Adjudicating Authority based on the draft circular is not sustainable - In this situation we are of the view that the entire matter needs to be given a relook by considering the various alternative submission made by the appellant. Appeal allowed by way of remand.
|