TMI Blog2008 (5) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... jay Saxena, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. Heard both the sides and perused the records. 2. By the impugned order, the Commissioner has confirmed the demand of duty of Rs. 7,88,95,675/- together with interest and imposed equivalent penalty by holding that at the intermediate stage in the course of manufacture of petroleumsolvents under the name of K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use as fuel in spark ignition engine. 5. Since the show cause notice in this case had proposed to classify the naphtha distillates under Heading 2710.13 and the impugned order confirms the same, the Department had to prove with evidence that the said naphtha distillates are either by themselves or in admixture with any other substance suitable for use as fuel in spark ignition engine. 6. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagdamba Petroleum P. Ltd. v. CCE - 2004 (163) E.L.T. 88 (Tri.-Delhi) Department s appeal dismissed as reported at 2007 (212) E.L.T. A112 (S.C.) (d) Indu Nissan Oxo Chemical Inds. Ltd. v. CCE C, Vadodara - 1998 (101) E.L.T. 201 (Tri.) (e) Cellulose Products of India Ltd. v. CCE - 1996 (82) E.L.T. 147 (Tri.) (f) Final Order No. A/1043-1044/WZB/06/C-III/DB - Paradise Petroche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stribution Order, 1993 under section 3 of Essential Commodities Act in which the definition of motor spirit has been given as Motor spirit means any hydrocarbon oil (excluding crude mineral oil), which has a minimum RON 88 (Research Octane Number), which either by itself or in admixture with any other substance is suitable for use as fuel in spark ignition engines, is not sufficient to hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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