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TMI Blog2017 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Show Cause Notice. Therefore both Show Cause Notices are not sustainable in law - Decided in favor of the assessee. - E/921 & 923/2009-EX[DB] - A/70118-70119/2017-EX[DB] - Dated:- 9-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate, Ms. Aastha Gupta, Chartered Accountant for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR) for Respondent ORDER Per Anil G. Shakkarwar Appeal No. E/921/2009 is arising out of Order-in-Original No. (69/2007) 06 of 2009 dated 12/01/2009 passed by Commissioner of Central Excise, Allahabad. Appeal No. E/923/2009 is arising out of Order-in-Original No. (70/2007) 05 of 2009 dated 12/01/2009 passed by Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the same was recoverable under Section 11(D) of the Central Excise Act, 1944. Through the said Show Cause Notice the appellants were called upon to show cause as to why concession on account of SAED (Special Additional Excise Duty) amounting to ₹ 74,20,714/- availed by them while procuring the M. S. during the period from March, 2003 to March, 2004 may not be demanded and recovered from them under Section 11A(1) read with Section 11(D) of Central Excise Act, 1944. In respect of, M/s Indian Oil Corporation Ltd. they issued with a Show Cause Notice No. Dem/17/Commissioner/Allahabad/2007 dated 12/12/2007 with the same allegations covering a period from January, 2003 to June, 2004 wherein Indian Oil Corporation Ltd. was called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and in both the cases confirmed the demand and imposed equal penalty. Aggrieved by the said Orders-in-Original appellants have filed the present appeals before this Tribunal. 3. Heard the ld. Counsel for the appellants and perused the show cause notice. 4. Heard the ld. D. R. who has supported the impugned Orders-in-Original. 5. Having considered the rival contentions and on perusal of records it is observed that it is undisputed that blending of Ethanol Motor Spirit was taking place within the licensed premises and blended Motor Spirit was being cleared out of the license premises. Further, it is noticed that the said Show Cause Notices is vague in as much as the provisions of Section 11A are invoked by reading them together ..... X X X X Extracts X X X X X X X X Extracts X X X X
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