TMI Blog2007 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (J)]. - 1. The appellant is a PSU 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 is a blend of 95% Motor Spirit (commonly known as Petrol) and 5% Ethanol, which is also known as Ethanol Doped Petrol. 3. Revenue, after due investigation, proceeded against the appellants and found that the assessee had cleared 6,56,000 Litres of EBP valued at Rs.1,94,26,516.36 without paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duties of excise leviable under section 3 of the Central Excise Act, 1944 (1 of 1944), (ii) the additional duty of excise leviable under section 111 of the Finance (No. 2) Act, 1998 (21 of 1998), and (iii) 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 1986) which was liable to duties of excise but according to the said practice, the duties of excise were not being levied during the period com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r due perusal of the Notification, submitted that the Notification will apply to the facts of this case and for the period in question. 6. On a careful consideration, we notice that the impugned goods were exempted from duty and the same was being cleared from the assessee's factory without payment of 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 Excise Act by the above stated Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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