Page 53 - ELT_1_1st April 2020_Vol 372_Part

2020 ] COURT-ROOM HIGHLIGHTS A27

there was no recovery of any cash during searches and merely some vague en-
tries in records of buyers cannot be made basis for demand.
REPRESENTED BY : Mr. B. Krishna Prasad, AOR, Ms. Nisha Bagchi, Ms.
B. Sunita Rao and Ms. Pooja Sharma, Advocates, for
the Appellant.

Manufacture — Blending of motor spirits and HSD with
multifunctional additives, whether amounts to manu-
facture?
The Supreme Court Bench comprising Hon’ble Mr. Justice Arun Mishra
and Hon’ble Mr. Justice S. Ravindra Bhat on 18-10-2019 after condoning the de-
lay issued notice in Civil Appeal Diary No. 32913 of 2019 filed by Commissioner
of Central Excise, Patna against the CESTAT Final Order No. FO/75442/2019,
dated 15-1-2019 as reported in 2020 (372) E.L.T. 137 (Tri.-Kolkata) (Hindustan
Petroleum Corporation Ltd. v. Commissioner). While issuing the notice, the Supreme
Court passed the following order :
“Delay condoned.
Issue notice.
Tag with Civil Appeal No. 7038 of 2009.”
The Appellate Tribunal in its impugned order had held that in number
of decisions it has already been held that blending Motor Spirit (MS) and HSD
with small quantity of multifunctional additives to make branded MS/HSD
merely improves quality of MS/HSD and there was no change in characteristics,
usage and ISI specifications of these products. No stay has been granted against
these decisions. In view of above, impugned order was held not sustainable as
activity not amounting to manufacture.
REPRESENTED BY : Mr. K.M. Natraj, ASG, Mr. B. Krishna Prasad, AOR,
Ms. Vanshaja Shukla and Mr. Akshay Amritanshu,
Advocates, for the Appellant.
Mr. V. Lakshmikumaran, Mr. Aaditya Bhattacharya,
Ms. Ishita Mathur, Ms. Monica Kasturi and Ms.
Charanya Lakshmikumaran, Advocates, for the Re-
spondent.

Waste — Fatty acid, wax and gum arising during manufac-
ture of refined vegetable oil, whether treatable as
waste and eligible to exemption under Notification
No. 89/1995-C.E.?

The Supreme Court Bench comprising Hon’ble Dr. Justice D.Y. Chandra-
chud and Hon’ble Mr. Justice K.M. Joseph on 31-1-2020 after condoning the de-
lay issued notice in Civil Appeal Diary No. 34580 of 2019 filed by Commissioner
of Central Excise & Service Tax, Chandigarh-II against the CESTAT Final Order
Nos. 60341-60342/2019, dated 1-4-2019 as reported in 2020 (372) E.L.T. 142 (Tri.-
Chan.) (Ricela Health Foods Limited v. Commissioner). While issuing the notice, the
Supreme Court passed the following order :

EXCISE LAW TIMES  1st April 2020  101