9911796707
TMI Blog2019 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Act, 1985. Appellants are also engaged in oil refining and manufacturing of gad, sludge, acid oil and spent earth falling under Tariff Item No. 15211090 and 38231900 respectively of the first Schedule of the said Tariff. Department during a scrutiny observed that the goods manufactured and cleared by the appellants other than refined edible oil are also dutiable goods but the appellant is clearing the same without payment of Central Excise duty under the garb of Notification No. 115/75-CE dated 30.04.1975 despite that the exemption of the said Notification has been withdrawn by the Notification No. 21/2006-CE dated 01.03.2006. Resultantly, two Show Cause Notices dated 05.02.2014 for the period w.e.f. 01.04.2010 to 31.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y but in fact demand is not sustainable and there appears no reason for imposition of any penalty. The Department is already denied to invoke the extended period of limitation. The Order under challenge is accordingly prayed to be set aside and Appeal is prayed to be allowed. Ld. Counsel has relied upon the decision of this Tribunal in appellants' own case titled as Arihant Solvex Pvt. Ltd. Vs. CCE, Jaipur 2015(316) ELT 290(Tri.-Del.). 4. Per contra, Ld. DR has justified the impugned order impressing upon that Commissioner (Appeals) has been justified and reasonable while appreciating the entire facts and circumstances. There are enough reasons recorded in the Order for not considering the decisions of appellant's own case. Appeal is acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at same were merely waste and thus eligible for exemption under Notification No. 89/95-CE. The relevant provision of the Order is as follows:- "11. ................While no general guidelines can be laid down to decide when a product will be treated as a waste or a by product, in the present set of facts the products under consideration are clearly not in the nature of by products emerging during the course of manufacture. The process of manufacturing refined vegetable oil is essentially by removing the unwanted materials that were present in the crude vegetable oil so that a refined vegetable oil can be obtained. In this process of refining, the unwanted materials are removed. Hence, we are of the considered view that the removal of unwan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viable on spent earth. It is also seen that in the case of Maheshwari Solvent Extraction Ltd. (supra), the Hon'ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the benefit of Notification No. 89/95-CE. Similarly, in the case of CCE, Hyderabad Vs Shree Siddhi Vinayaka Agro Extractions P. Ltd. 2010-TIOL-183-CESTAT-BANG. the Hon'ble CESTAT held that soap stock and wax emerging during process of manufacture of vegetable refined oil is waste and not a by-product and is therefore, eligible for the benefit of Notification No. 89/95." The goods in dispute herein i.e. gad (gum), sludge (soap stock), acid oil and spent earth merely emerge during the manufacture of refined oil and are completely unintentiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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