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TMI Blog2014 (9) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... upplier of the goods and if the recipient/buyer has not informed to the excise authority, they are liable to discharge differential duty liability along with interest.” Therefore, in respect of the supplies made to IOCL and HPCL, the responsibility and liability to discharge the differential duty liability lies with those units and not with the appellant, who is only the supplier of the goods. - Matter remanded back - Decided in favour of assessee. - E/84/2009-Mum - Final Order No. A/152/2014-WZB/C-II(EB) - Dated:- 19-2-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Ms. Aparna Rao, Advocate, for the Appellant. Shri Ahibaran, Addl. Commissioner (AR), for the Respondent. ORDER The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and accordingly, there was a short payment of duty to the extent of ₹ 1,22,12,356/-. The appellant contested the demand and produced evidence as to the usage of motor spirit supplied by them for blending with ethanol and after considering the submissions made, the adjudicating authority reduced the demand to the extent of ₹ 37,56,181/- along with interest thereon on the ground that in respect of a quantity of 1256.2 KL of motor spirit, the appellant was not able to satisfy the end-use condition and, therefore, they are liable to discharge the differential duty liability. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that these demands pertain to their depots at Akolner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the supplies made to IOCL and HPCL, the responsibility and liability to discharge the differential duty liability lies with those units and not with the appellant, who is only the supplier of the goods. 4.2 As regards the appellant s own depots, they have to lead evidence with respect to usage of Motor Spirit in blending with ethanol and such ethanol blended petrol satisfies the BIS standards. Rule 5 of the said Rules prescribes the accounts to be maintained and also the returns required to be submitted by the recipient of the goods. The account prescribed is a simple account indicating the quantity and value of the Motor Spirit received, quantity consumed and the quantity remaining, invoice-wise and the monthly return is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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