2008 (8) TMI 762

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..... SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In terms of the impugned order the appellant is required to pre-deposit the following amounts : (a) Excise duty with education cess on by-products amount to Rs. 1,40,97,966/- (b) Equal penalty under 11AC. (c) Interest also has been demanded. 2. Shri K.S. Ravishankar, the learned Advocate, appeared on b .....

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..... Bran Crude Oil on job work basis. The duty and cess is on the by-products. The learned Advocate made several contentions to claim benefit of exemption under notification No. 115/75 for by-products apart from conducting job operations under notification 214/86. Several case-laws were relied on : (a) Bombay Oil Industries Ltd. v. CCE - 1997 (91) E.L.T. 538 (S.C.) (b) G.P. Industries v. .....

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..... 07 (207) E.L.T. 207 (Kar.) 5. On a very careful consideration of the issue, we find that the issue needs to be examined in depth at the time of final hearing. However, prima facie it appears that the appellants are entitled for the benefit of notification 115/75. They had also stated that an earlier order passed in regard to exemption of the availability to by-products of the amalgamated company .....

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