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TMI Blog2019 (4) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the Tribunal s decision in HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMR. OF C. EX, DELHI ROHTAK [2008 (9) TMI 154 - CESTAT, NEW DELHI] whereby the Tribunal, has held that a process or treatment to enhance the marketability of a product or to improve the value addition does not amount to manufacture. Appeal allowed - decided in favor of appellant. - Appeal No. E/576/2009 - Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice alleged evasion of payment of Central Excise Duty holding the above process as manufacture. 2. The Adjudicating Authority confirmed the demand under Section 11A (2) along with interest and imposed a penalty of equal amount under Section 11 AC read with Rule 25 of the Central Excise Rule, 2002. Hence, the present appeal before the Tribunal. 3. The Ld. Representative (GM finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence between the HSD without additive and the HSD with additive as per standard specification of HSD except for the Sulphar content which gets reduced after mixing with the additive. It is his submission that all vehicles whether new or old can use this mixed HSD and MS (branded). Further, none of the car manufacturers recommended a particular type of HSD or MS for common new generation car. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sold as branded MS/branded HSD under brandnames like Speed , Power , Turbojet etc. The branded MS/HSD are claimed by the Appellants to increase the engine efficiency by reducing the formation of carbon deposits and accordingly are sold at a premium. The point of dispute in this group of appeals is as to whether the process of blending ordinary MS/HSD with very small quantity of MFAs (0.04% t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also remain the same. Hon ble Supreme Court in its judgment in case of CCE V. Sudarshan Chemical Industries (supra) and this Tribunal in its judgments in cases of Lakme Lever Ltd. v. CCE (supra) and CCE v. Mysore Ammonia Pvt. Ltd. (supra) has held that a process or treatment to enhance the marketability of a product or improve the value addition does not amount to manufacture. In this case, the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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