2008 (4) TMI 554

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..... , SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 39,33,100/- confirmed on naphtha distillates manufactured by the applicants herein and used for captive consumption for use in the manufacture of HR SOL and thinners plus Rs. 95,00,320/- as special excise duty on Pet Ether as a .....

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..... nes. Prima facie, the Commissioner s reliance upon Order of the Government under Prevention of Malpractices in supply of the Distribution Order 1993 under section 3 of Essential Commodities Act in which the definition of motor spirit has been given as Motor spirit means any hydrocarbon oil (excluding crude mineral oil), which has a minimum RON 88 (Research Octane Number), which either by itself o .....

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