Per Rakesh Kumar : This is a common order in respect of Appeals No. E/161-163 of 2006, E/637 of 06, E/2024 of 07, E/3470-71 of 06, E/3632-33 of 06, E/1399 of 07, E/988 of 07, E/458 of 07 and E/2864 of 07 filed by M/s. Hindustan Petroleum Corporation Ltd. (HPCL), M/s. Bharat Petroleum Corporation Ltd. (BPCL) and M/s. Indian Oil Corporation Ltd. (IOCL) against orders passed by CCE Delhi-I and CCE, Rohtak. The last two appeals i.e. Appeal No. E/458 of 07 and E/2864 of 07 had been listed today for waiver of pre-deposit, while the remaining appeals had been listed for regular hearing. Since the issue involved in all these appeals is identical, the same are heard together after waiving the requirement of pre-deposit of duty and penalty under Section 35F of the Act in respect of Appeal No. E/458 of 07 and E/2864 of 07.

2. The Appellants - M/s. HPCL, M/s. BPCL and M/s. IOCL prepare branded Motor spirit and branded HSD in their depots by blending duty paid motor spirit and duty paid HSD with Multifunctional additives (MFAs) [0.04% to 0.06%]. The MFA blended MS and HSD of HPCL is sold under brand names - "Power" and "Turbojet" respectively, the MFA blended MS and HSD of BPCL is sold unde