TMI Blog2014 (3) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of a new marketable commodity - Revenue has not been able to show any other contrary decision on the issue. As such, by following the earlier decision, we set aside the impugned order, confirming demand against the oil company and imposing penalties on various officials of the oil company - Following decision of CCE, Bangalore v. Osnar Chemical Pvt. Ltd. [2012 (1) TMI 27 - Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following decisions of the Tribunal :- Hindustan Petroleum Corp. Ltd. v. CCE, Delhi - 2009 (234) E.L.T. 648 (Tri.-Del.) Bharat Petroleum Corp. Ltd. v. CCE, Lucknow - 2009 (240) E.L.T. 403 (Tri.-Del.) 4. It stands held in the above decisions that blending of duty paid unleaded motor spirit and HSD with multifunctional Additive will not amount to manufacture as there is no change in characteri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng different from the starting products. 6. The appellants have also relied on a recent decision of the Hon ble Supreme Court in the case of CCE, Bangalore v. Osnar Chemical Pvt. Ltd. - 2012 TOIL 3 SC CX = 2012 (276) E.L.T. 162 (S.C.) laying down that mixing of polymers and additives to base bitumen does not result in manufacture of a new marketable commodity. However, we find that the issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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