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TMI Blog2013 (12) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... a few thousands only - the contention of the appellant that palm fatty acid is a waste product cannot be accepted – the appellant is directed to deposit Rupees One Crore as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/249-252/12 - Misc. Order Nos. 40713-40716/2013 - Dated:- 6-3-2013 - P K Das And Mathew John , JJ. For the Appellant : Shri S Murugappan, Adv. For the Respondent : Shri D P Naidu, Addl. Commr. (AR) PER : Mathew John The main appellant, SSD Oil Mills Company Ltd., is engaged in the manufacture of crude oils like cotton seed and sunflower oil, rice bran oil etc. They also manufactured products like Vanaspathi (Hydrogenerated oil), Bakery shorteni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for waiver of pre-deposit of dues arising from the impugned orders. Stay petitions are under consideration now. 4. The crux of the issue is whether the appellant company is eligible for exemption under Notification No.89/95-CE dt. 8.5.95. The said notification is reproduced below:- "In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts waste, parings and scrap arising in the course of manufacture of exempted goods and falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of dues has been stayed. He prays that similar orders may be passed in this case also. 7. Opposing the prayer, Ld. AR for Revenue submits that the Apex Court in the case of CCE Vizag Vs Jocil Ltd. - 2011 (263) ELT 9 (SC) has held that fatty acid is an excisable product. He further relied on the following decisions of the Tribunal to argue that these are not waste products but by-products which are dutiable. a. CCE Vs A.G. Flats Ltd. 2012 (277) ELT 96 (Tri.-Del.) b. Jhunjhunwala Vanaspati Ltd. Vs CCE Allahabad 2011 (268) ELT 416 (Tri.-Del.) 8. Ld. AR further submits that in Stay Order No.579/12 dt.17.7.12, while arguing the case for stay in appeal No.E/321/12, Revenue had not pointed out the decisions of the Apex Court an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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