2013 (10) TMI 1044

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..... ., Delhi & Rohtak [2008 (9) TMI 154 - CESTAT, NEW DELHI] - Blending of MS/HSD with MFA to make branded MS/HSD which sell at a premium only improves the quality of the product, and this process, would not amount to manufacture – Prima facie the applicants are able to make out a case for total waiver of duty and penalty - Pre-deposit of all dues waived and its recovery stayed during pendency of the .....

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..... o more res-integra as addition of such additives has been held to be not amounting to manufacture under Section 2 (f) of the Central Excise Act, 1944. The contention is that on the similar set of facts and circumstances, this Tribunal in the cases of Hindustan Petroleum Corporation Ltd. Vs. CCEx., Delhi Rohtak reported in 2009 (234) ELT 648 and Bharat Petroleum Corporation Ltd. Vs. Commr. of Cen .....

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