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TMI Blog2014 (1) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... an be considered as ‘waste’ and exemption under Notification 89/95-CE dated 18-05-95 cannot be extended - the applicant is directed to make a deposit of Rupees Eight lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/214/12 - - - Dated:- 3-4-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri. M.N. Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the above said exemption since refined oil itself is an exempted product. Revenue was of the view that the products were useful by-products and not waste and hence not eligible for the exemption. Based on such reasoning Revenue demanded duty for such goods cleared during the period 01-05-2006 to 31-10-2006. On adjudication a demand of duty of Rs. 23,81,941/- is confirmed along with penalty of eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd- 2010-TIOL-183-CESTAT-BANG. 3. So he prays that his appeal may be admitted without any pre-deposit. 4. Opposing the prayer the Ld AR for Revenue submits that this appeal involves a situation where soap stock is further processed by the applicant to get acid oils and soap sludge. Acid Oils are fatty acids which are used in making of soap and cannot be considered as a waste product. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further processed to get products needed in soap industry and then cleared. We are not prima facie in agreement with the argument that such products manufactured and sold can be considered as waste and exemption under Notification 89/95-CE dated 18-05-95 can be extended. So we direct the applicant to make a deposit of Rs.8,00,000/0 (Rupees Eight lakhs only) within 6 weeks of this order and repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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