2013 (12) TMI 504

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..... lso been made to an old Circular of the Board viz. No. 684/7/2002-CX., dated 26-12-2002 which stipulated that, whenever a survey was floated for issuing/examining Notification under Section 11C of the Central Excise Act, no coercive action should be taken for recovery of arrears/duties - the appellant is claiming the benefit of this Circular in view of the ongoing survey based on their representat .....

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..... the aforesaid by-products could be considered as waste. The decision on this question is against the appellant. Hence the impugned demands of duty. After hearing both sides and considering their submissions, we find that a representation dated 27-1-2012 submitted to the Central Board of Excise Customs by the Solvent Extractors Association of India (of which the appellant is also a Member) for e .....

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