2012 (2) TMI 434

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..... Ms. Renu Jagdave, AR, for the Respondent. ORDER The Appellants are manufacturers of petroleum products one of which is motor spirit, commonly known as petrol. 2. To encourage use of bio-fuels, Government has issued Notification No. 62/2002-C.E., dated 31-12-2002 to insert a new entry in Notification No. 28/2002-C.E., dated 13-5-2002, by which concessional rate of duty is provided for motor .....

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..... hanol blended petrol confirming to BIS specification 2796 which was the standard prescribed by the Bureau of Indian Standards, for ethanol blended petrol. 5. The Revenue also had a case that the blended petrol was sold at the same price as the price for unblended petrol and the price at which goods have been sold includes excise duty paid, and thus the Appellants collected value representing .....

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..... Since the ethanol and petrol was mixed in the ratio prescribed in the notification and blended petrol was marketed no condition of the notification was violated. He points out that there is no requirement in the notification that the Appellants should have been holding a license issued by BIS authorities and the requirement was that the goods should have confirmed to BIS Standards. They produced t .....

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..... was not renewed. She also argues that when both the blended petrol and normal petrol are sold at the same price, a consumer buys the product under the impression that for blended petrol he is paying the same excise duty as normal petrol and therefore the Appellants are collecting amounts representing it as excise duty equal to that on normal petrol. 9. We have considered argument on both th .....

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..... of Section 11D appears to be prima facie not applicable, to the situation. Accepting the interpretation canvassed by Revenue will result in total denial of exemption that is notified by the Revenue which is prima facie not justified. The notification does not prescribe that the blended product should be sold at a lower price. 10. For the above reasons, we are of the view that the Appellants .....

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