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TMI Blog2013 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Tariff Act - the issue has to be decided only at the final adjudication of the appeal filed by the appellant before the Tribunal - Appellant is directed to deposit reduced amount of Rupees Seventy Five lakhs as pre-deposits. - Civil Miscellaneous Appeal No. 3326 of 2013 and M. P. Nos. 1 and 2 of 2013 - - - Dated:- 4-12-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Appellant : Mr. S. Murugappan For the Respondent : Mr. P. Mahadevan Senior Central Government Standing Counsel for R2-R1-Tribunal JUDGMENT (Judgment of the Court was delivered by T. S. Sivagnanam, J.) This appeal by the assessee is directed against the Miscellaneous Order passed by the Tribunal in No.41613/2013 dated 3.7.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pectively. On adjudication, the proposals made in the show cause notices, were confirmed. The assessee filed appeals to the Tribunal. The Managing Director also filed appeals and there were four appeals filed against the orders passed pursuant to the issuance of four show cause notices. The appellant/assessee also filed an application for waiver of pre-deposit of the dues arising as a result of the orders passed by the Original Authority. 4. The contention of the appellant/assessee was that they are eligible for exemption under Notification No.89/95-CE dated 8.5.1995. It was also contended that Fatty Acid, Soap Stock and Spent Earth are nothing but wastes, that arise in the process of refining the crude oil, and these products being sold, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for Spent Earth, had concluded that prima facie, it is a waste product and the demand against the assessee in respect of that product, was only very minimum. That apart, the Tribunal pointed out that the earlier stay order in some other assessee's case, was granted without noticing the decision of the Hon'ble Supreme Court. Thus, by recording the above finding, the Tribunal exercised discretion and directed pre-deposit of Rs.1 crore within a period of eight weeks. 7. Thereafter, the assessee did not comply with the order within the time permitted by the Tribunal, but filed a miscellaneous application for modification of the said order, the reason being that the assessee came to know about the decision of the Mumbai Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual situation and considering the Notification, the Tribunal granted the relief. But, so far as the case on hand is concerned, the Tribunal held that in the case of the appellant/assessee, palm fatty acid is the main disputed item and in the decision of the Mumbai Tribunal, there was no specific reference to the said point, whereas, in the decision of the Hon'ble Supreme Court in JOCIL LTD. Case (cited supra), the Hon'ble Supreme Court held that palm stearin emerging as a by-product during the manufacture of crude oil, is a dutiable product and classifiable under Chapter 38 of the Central Excise Tariff Act. Therefore, this issue has to be decided only at the final adjudication of the appeal filed by the appellant before the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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