JUDGMENT :

G.S. Kulkarni, J.

1. This Appeal under section 35G of Central Excise Act, 1944 (for short “C.E. Act”) challenges an order dated 31 August, 2020 passed by the Central Excise & Service Tax Appellate Tribunal, Mumbai (for short “CESTAT”) whereby the respondent’s appeal against the Order-in-Original dated 29 November, 2013 passed by the Commissioner of Central Excise, Belapur, Navi Mumbai has been allowed. The appellant-revenue has proposed following questions of law for determination of this Court :

“(a) Whether the CESTAT was right in setting aside demand of duty under Section 11 D of the Central Excise Act, 1944 merely because duty attributable to Ethanol is not shown and recovered separately in the invoice and it’s composite cum duty price?

(b) Whether the CESTAT has considered all the findings of the adjudicating authority, who has confirmed the demand of duty under Section 11 D of the Central Excise Act, 1944?”

2. Briefly the facts are: The respondent was registered with Central Excise Department for clearance of petroleum products, namely, Motor Spirit, High Speed Diesel and SKO falling under Chapter 27 of Central Excise Tariff Act, 1985. The respondent received these good