2015 (7) TMI 133 - SCH - Central Excise

Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to manufacture or not - Supreme Court permitted the revenue to withdraw the appeal filed by them against the decision of Tribunal 2014 (3) TMI 828 - CESTAT NEW DELHI , wherein Tribunal held that mixing of polymers and additives to base bitumen does not result in 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.