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TMI Blog2015 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... d Service Tax Appellate Tribunal, New Delhi (for short, the 'Tribunal'). The following substantial questions of law have been raised by the appellant in the present appeal: i) Whether the Ld. Tribunal was right in allowing the benefits of Exemption Notification No.6/2002- CE dated 01.03.2012 and the Notification No.15/2003-C.E., dated 01.03.2003 to the Respondent when the conditions stipulated under the said notification(s) were not complied with by the respondent? ii) Whether the Ld. Tribunal was right to treat the duty paid clearance of Ethanol Blended Petrol (EBP) as the duty paid clearance of Motor Spirit, in spite of different separate characteristics? iii)Whether the Ld. Tribunal was right in treating the documents (invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethanol blended motor spirit was being prepared after the tank truck was filled with 95% unleaded MS 87 octane and 5% of ethanol from different storage tanks. The ground for denying the exemption was that the invoices of unleaded motor spirit were being prepared after the tank truck was filled and the duty liability etc. was being paid at the time of removal from the factory gate. The duty on the motor spirit was being paid by the Corporation at the time of the clearance of the final product which was 5% EBP. Accordingly, as per the show cause notice, the provisions of Rule 4 of the Central Excise Rules, 2002 (for short, the 'Rules) had been violated as the excisable goods had been removed without paying the central excise duty leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate rate is confirmed under Section 11AB of the Central Excise Act, 1944 and may be recovered from M/s IOCL, Panipat. (d) Proceedings against Mukesh Kumar, Dy. Manager (Finance) of M/s IOCL, Panipat and Bikash Chandra Kanrar, Chief Finance Manager, IOCL (Mar. Div.) NRO, New Delhi are dropped." 5. The said order, as has been noticed, has been set aside by the Tribunal placing reliance upon the judgment rendered in the case of respondent Corporation by the CESTAT, West Zonal Bench, Ahmedabad (supra). 6. Counsel for the appellant has submitted that the duty upon the ethanol doped petrol has been exempted provided the conditions under the notification dated 01.03.2003 are strictly complied with and the appropriate duty of excise had been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 111 of the Finance (No.2) Act, 1998 (21 of 1998) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 5% ethanol blended petrol that is a blend- (a) consisting, by volume, of 95% Motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 5% ethanol on which the appropriate duties of excise have been paid; and (b) conforming to Bureau of Indian Standards specification 2796, from the whole of the additional duty of excise leviable thereon. Explanation.- For the purposes of this exemption "appropriate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the motor spirit and therefore, the Tribunal was right in following its earlier view of the co-ordinate Bench of Ahmedabad, wherein it has been held that as per Rule 8, the duty liability shall be deemed to have been discharged and the amount payable is credited to the account of the Central Government by the specified date. Rule 8 reads as under: "Rule 8. Manner of payment. - [(1) The duty on the goods removed from the factory or the warehouse during a month shall be paid by the 6th day of the following month, if the duty is paid electronically through internet banking and the 5th day of the following month, in any other case] : xxxx xxxx xxxx Explanation.- For the purposes of this rule,- (a) the duty liability shall be deemed to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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