2011 (5) TMI 742

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..... is no condition as to where blending should be done - Held that:- Appellant is a Public Sector Undertaking and concession to the petroleum products has been given by the Notification 62/2002-C.E. Prima facie, there appears no violation of the conditions specified in the Notification, calling for pre-deposit of duty, at this stage shall cause undue hardship to the Appellant, requirement of pre-dep .....

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..... the process of blending took place after delivery of the two products into the tank-trucks for transportation of the said products and they did not manufacture 5% Ethanol Blended Petrol. The further case of Revenue is that clearance of the two products separately into the tank-trucks does not amount to manufacture of Ethanol Blended Petrol as envisaged in Notification No. 62/2002-C.E. Based on thi .....

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..... there was no manufacturing done in the factory of the Appellant. 6. Heard both sides and perused the record. 7. We find that the Appellant is a Public Sector Undertaking and concession to the petroleum products has been given by the Notification 62/2002-C.E. Prima facie, there appears no violation of the conditions specified in the Notification at this stage. Therefore calling for pre-deposit .....

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