2008 (4) TMI 564

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..... The appellant is a PSU unit. They have obtained clearance from the Committee of Secretaries. The assessee is manufacture of Petroleum Products viz., High Speed Diesel (HSD) Oil, Motor Spirit (MS) and Superior Kerosene Oil (SKO). They were also manufacturing several other products, namely Ethanol Blended Motor Spirit in the premises. The manufacturing process of Ethanol Blended Motor Spirit is .....

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..... 04 dated 4-2-2004 and cleared the product Ethanol Blended Motor Spirit to various retail outlets without payment of duty. The Revenue had proceeded to demand duty on this product for contravention of various provisions of the Central Excise Rules, 2002. The appellant contested the case and submit that the duty is not leviable as the said product was exempted one and it cannot be interpreted in a m .....

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