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TMI Blog2013 (12) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- The Board is considering a plea of the Association against recovery of duty on items such as gums, waxes, soap stocks and fatty acids arising during the course of refining of crude vegetable oils - the appellant and other similarly situated manufacturers had represented to the Board for issue a notification under Section 11C in respect of by-products emerging during the course of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Cano, Superintendent (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay. The impugned demand amounts to Rs. 20,38,015/- and the same is on Rice Bran Fatty Acid , Rice Bran Wax and Rice Bran Gums which emerged during the course of manufacture of Refined Rice Bran Oil and were cleared from March 2009 to August 2010. The demand is on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification was denied to the assessee. The learned Superintendent (AR) has also referred to a Stay Order passed by a Coordinate Bench of this Tribunal viz. Jhunjhunwala Vanaspati Ltd. vs. Commissioner [2011 (268) E.L.T. 416 (Tri. - Del.)] wherein the benefit of the aforesaid notification was held to be prima facie inadmissible to the party and, accordingly, pre-deposit was ordered towards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks and fatty acids arising during the course of refining of crude vegetable oils. We find that a survey to ascertain the practice of assessment of such goods was floated by the Board and the same is ongoing. We have also come across Board s Circular No. 684/75/2002-CX dated 26.12.2002 cited by the learned counsel, which Circular was issued to advise the field formations against coercive action for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pendency of the appeal in the Tribunal. Here is a case where CBEC itself does not seek recovery during the course of survey under Section 11C. It is not in dispute that the survey is going on and, in future, the Board may or may not come out with Section 11C notification. In any case, during the intervening period, there shall be no recovery, and hence there will be no pre-deposit. The stay ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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