9911796707
TMI Blog2007 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit. They have obtained clearance Certificate from the Committee of Secretaries to pursue this matter. This appeal arises from the Order-in-Original No. 05/2005- C.E., dated 23-2-2005 passed by the Commissioner of Customs & Central Excise, Tirupathi. 2. The appellants are manufacturers of Ethanol Blended Petrol (herein after referred to as EBP) falling under Chapter heading 2710. The said EBP i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the demands being barred by time, as there was no suppression of facts. The appellants unit was under control of the Excise. The Commissioner has taken a view that there was no Notification for the interregnum period 1-7-2004 to 3-8-2004, which grants exemption to the assessee and, therefore, the amounts were confirmable. The appellants made a representation to the Government for granting exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), on 5% ethanol blended petrol that is a blend consisting by volume, of 95%. Motor spirit, (commonly know as petrol) and 5% ethanol, and confirming to Bureau of Indian Standards specification 2796, falling under heading No. 27.10 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of excise have been paid on 95% Motor spirit (commonly known as petrol) and 5% ethanol used for blending to obtain such 5% ethanol blended petrol. Explanation: For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. This fact was known to the department. Therefore,even on limitation, the appellants have a strong case and demands are required to be set aside. However, for a short period, there was no Notification, which led the Department to issue Show Cause Notice for recovering the amount. Further, the Government has accepted the assessee's plea to waive the duty under Section11C of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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