9911796707
TMI Blog2012 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the appellant was exceeding Rs.three/four crores for the F.Y. 2004-05, 2005-06, 2006-07, 2007-08 and 2008-09, that the appellant was not eligible for exemption Notification No.8/2003 as the clearance during the preceding financial years exceeded the limit in terms of Notification No.8/2003; that the appellant was not discharging Central Excise Duty on products like soap Stock etc. emerging during the process of manufacture/refining of vegetable oil. A statement was recorded under Section 14 of the Central Excise Act, 1944 (hereinafter referred to as the said act ) Hence, on 29/01/2009, the stock of soap stock/oil weighing 18.710 MTs totally valued at Rs.2,80,650/- was seized under the proper panchanama and handed over to appellant n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fine of Rs.70,000/- in lieu of confiscation was given. Apart from that, the demand of Central Excise Duty of Rs.6,20,702/- was confirmed under Section 11A(1) of the said act along with interest under Section 11AB ibid and penalty of Rs.6,20,702/- was also imposed upon appellant under Section 11AC of the said act along with rule 25 of the said rules. 3.3. Being aggrieved by such an order of the Adjudicating Authority, the appellant herein preferred an appeal before the First Appellate Authority. The First Appellate Authority after following due process of law rejected the appeal filed by the appellant. 4. The Ld. Counsel appearing on behalf of the appellant would submit that the issue is covered by the decision of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid on Caustic Soda, Phosphoric Acid, Hydrogen gas are availed and all these inputs are used in the refining process of oil and hydrogenised vanaspati. It is also undisputed that the appellant further processes such soap stock for manufacture of Acid Oil. The said acid oil is cleared by availing benefit of nil rate of duty under Notification No. 115/75 as amended. On the factual matrix, we find that the inevitable arising of soap stock in the manufacture of refined oil and hydrogenised vanaspati, is peculiar to industry in the business in which the appellant-assessee is in. Such soap stock are known in the market as commercial product, but there is nothing on record to show that the appellant-assessee had cleared such soap stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f by a common order. Appeal No.C/46/12 is filed by employees/Director of the Company while Appeal No.C/47/12 is filed by the Company. The brief facts that arrives for consideratio9n are the appellant company is a unit approved to carry out authorized operations within the Kandla Special Economic Zone (hereinafter referred to as KSEZ ) and were specifically authorized to do the operations of import of goods in all forms or in connection with export of cosmetic skin care products and toilet preparations like perfumes. The Revenue authorities were of the view that as per the definition of manufacturing of goods in the SEZA Act, 2005, the appellant herein has to carry out some manufacturing activity and then only clear the products to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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