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M/s Bharat Petroleum Corporation Ltd, M/s Indian Oil Corporation Ltd. Versus Commissioner of Central Excise, Allahabad

Demand of duty u/s 11D or recovery of amount u/s 11D - Concessional rate of duty - Notification 62/2002- Central Excise dated 31/12/2002 - activity of manufacture took place in tank-trucks within appellants factory and resultantly Ethanol blended Motor Spirit was cleared outside the factory - Held that: - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or sums which were collected in excess of duties of excise. Therefore, there is a .....

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ar Appeal No. E/921/2009 is arising out of Order-in-Original No. (69/2007) 06 of 2009 dated 12/01/2009 passed by Commissioner of Central Excise, Allahabad. Appeal No. E/923/2009 is arising out of Order-in-Original No. (70/2007) 05 of 2009 dated 12/01/2009 passed by Commissioner of Central Excise, Allahabad. The issue is same in both the appeals. Therefore, both the appeals are taken together for decision. 2. Brief facts of the case are that the both the appellants are public sector undertaking e .....

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as a result, the appellants were inadmissible to avail concessional rate of duty under Notification 62/2002- Central Excise dated 31/12/2002. Therefore, M/s Bharat Petroleum Corporation Ltd. was issued with a Show Cause Notice No. Dem/18/Commissioner/Allahabad/2007 dated 12/12/2007 for the period from March, 2003 to May, 2004 wherein the allegations were that the appellant had supplied separately Ethanol & Motor Spirit and they did not clear 5% Ethanol blended Petroleum. Another allegation .....

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Special Additional Excise Duty) amounting to ₹ 74,20,714/- availed by them while procuring the M. S. during the period from March, 2003 to March, 2004 may not be demanded and recovered from them under Section 11A(1) read with Section 11(D) of Central Excise Act, 1944. In respect of, M/s Indian Oil Corporation Ltd. they issued with a Show Cause Notice No. Dem/17/Commissioner/Allahabad/2007 dated 12/12/2007 with the same allegations covering a period from January, 2003 to June, 2004 wherein .....

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. (69/2007) 06 of 2009 dated 12/01/2009 & the said Show Cause Notice issued to M/s Indian Oil Corporation Ltd. was decided through impugned Order-in-Original No. (70/2007) 05 of 2009 dated 12/01/2009. The appellants submitted before the Original Authority that Motor Spirit & Ethanol were pumped into tank-trucks in the requisite proportion and Ethanol blended Motor Spirit was manufactured in tank-trucks and that activity of manufacture took place in tank-trucks within appellants factory a .....

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