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TMI Blog2008 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned orders, the appellants are required to pre-deposit the following amounts. Sl. No. Appeal No. Duty demanded Penalty imposed period 1. E/Stay/435/2008 in E/614/2008 (i) Rs. 2,92,63,562/-(BED) + Rs. 5,73,795/-Ed. Cess along with Interest u/s 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, a byproduct soap stock emerges. The soap stock is dutiable. Caustic soda is used as a common input for soap stock and sunflower oil. Revenue proceeded against the appellants on the ground that they had not been maintaining separate accounts for inputs used in dutiable and exempted products. Consequently, the Adjudicating Authority demanded an amount of 10% on the sale value of the exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a by-product then the assessee would be entitled to the benefit of Rule 57D. On the other hand, if Lean Gas is a final product, then the assessee would not be entitled to the benefit of Rule 57D in view of the provisions of Rule 57CC as it refers to set off/adjustment of duty payable. 6. We are not required to examine the above issue for the simple reason that on the facts of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, we learn that the said decision of the Larger Bench has been set aside by the Hon ble High Court of Bombay. 5. On a very careful consideration of the issue, we find that the amount of 10% demanded by the department in these cases is highly disproportionate to the Cenvat credit attributable to the inputs used in the exempted product. For example, in a case where the Cenvat credit attributab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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