2004 (3) TMI 92

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..... ves service for the respondents. 3.By consent, rule is heard finally at this stage. 4.The order passed by the Commissioner of Central Excise, Vadodara confirming duty demand of Rs. 2,30,95,031/- on one of the final products namely glycerine and other by-products arising in the course of manufacture of refined castor oil, hydrogenated castor oil, 12-Hydroxy stearic acid and ricinoleic acid is und .....

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..... e of the heavy losses incurred by the petitioner for the quarterly/half year ended 30th September 2003. The department did not dispute the financial hardship pleaded by the petitioner. On merits also, it cannot be said that the plea set up by the petitioner is frivolous and that there is no substance whatsoever in the contention of the petitioner that imported items are in the nature of counsumabl .....

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