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2014 (9) TMI 527 - HC - Central ExciseWaiver of pre dpeosit - Exemption under the Notification No. 89/95-C.E. - Held that:- With regard to the nature of manufacturing activity carried on by the appellant and the process viz., refining process, they get refined vegetable oil as the main product and soap stock as a by-product, which was further converted as acid oil and soap sludge and whether these products would clarify as “waste” and entitled for exemption under Notification No. 89/95-C.E. are questions of fact, which the appellant/assessee has to establish before the CESTAT and the CESTAT, would go into the said aspects and render a final finding. reason given by the CESTAT cannot be faulted with. However, taking note of the fact that the status of the assessee as Small Scale Industry and such fact is not in dispute, the appellant is hereby directed to make pre-deposit of ₹ 5,00,000 - Decided partly in favour of assessee.
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