Custom, Excise & Service Tax Tribunal
M/S Bharat Petroleum Corporation ... vs Cc&Ce, Kanpur on 21 July, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, R.K. PURAM, W.B. NO.2, PRINCIPAL BENCH
NEW DELHI, COURT NO. III
Excise Appeal No. 2509 of 2006 with Excise Stay No. 2049 of 2005
[Arising out of Order-in-Original No. 8/Commissioner/MP/2006 dated 15.04.2006 passed by the Commissioner of Central Excise & Customs, Kanpur]
Date of Hearing/ Decision: 21.07.2008
Honble Mr. M. Veeraiyan, Member (Technical)
Honble Mr. D.N. Panda, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s Bharat Petroleum Corporation Limited Appellant
[Rep. by Mr. Ravi Raghavan, Advocate]
Vs.
CC&CE, Kanpur Respondent
[Rep. by Mr. V.K. Agarwal, DR]
Coram: Honble Mr. M. Veeraiyan, Member (Technical)
Honble Mr. D.N. Panda, Member (Judicial)
O R D E R
Per M. Veeraiyan:
After hearing the stay petition for a while, we felt that the appeal itself could be disposed of finally and accordingly we heard the appeal for final hearing. 2. The dispute relates to levy of duty on ethanol blended petrol i.e. 5% ethanol blended with 95% petrol. During the period 01.04.2004 to 03.08.2004 the notification granting exemption was not available.
3. Learned Advocate submits that this dispute has since been resolved in favour of the appellant in view of the Notification No. 25/2006-CE (NT) dated 20.11.2006 issued under section 11C of the Central Excise Act regularizing the practice of non-levy of duty on the said product during the said period. Learned DR agrees with the above submission.
4. In the light of the above, the appeal is allowed with consequential relief. Stay petition is also disposed of.
(Order dictated and pronounced in the open Court) [M. Veeraiyan] Member (Technical) [D.N. Panda] Member (Judicial) [Pant]