2023 (9) TMI 1279

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..... 2015 - - - Central Excise - Levy of Excise Duty - Process amounting to manufacture or not - addition or blending of Multi-Functional Additives with Motor Spirit (MS) and duty paid High Speed Diesel (HSD) - HELD THAT:- The Tribunal had followed its previous rulings as well as this Court s judgments on such issue, which had broadly held that unless the essential characteristic of the article of e .....

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..... nayak Sharma and Akshay Amritanshu, Advocates, B. Krishna Prasad, Mrs. Anil Katiyar and Mukesh Kumar Maroria, AORs, for the Appellant. Shri V. Sridhaaran and S.K. Bagaria, Sr. Advocates, V. Lakshmikumaran, Ms. Apeksha Mehta, Pranav Mundra, Ms. Neha Choudhary, Ms. Falguni Gupta, Advs., Ms. Pallak Bhagat, Devesh Mishra, Advocates, M.P. Devanath, Ms. Charanya Lakshmikumaran, Vikas Singh Jangra, .....

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..... atter of record that the product emerging after blending confirms to the same specifications as in the case of old one. It is also pointed out that this issue has been decided against the revenue recently in Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores Through its Proprietor [2023 SCC Online (SC) 263 ]. 2. In view of the above position, this Court is of the opinion that the .....

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