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2013 (12) TMI 746 - AT - Central ExciseBenefit of SSI Notification No. 89/95 – Fatty Acid, Soap Stock and Spent Earth used for processing of refining of crude oil Waiver of Pre-deposit - Revenue was of the view that these products are dutiable from 1.3.2006 when notification 115/75-CE was rescinded – Held that:- Following CCE Vizag Vs Jocil Ltd. [2010 (12) TMI 24 - Supreme Court of India] - there is no specific finding in respect of "Palm Fatty Acid" which is main disputed item giving rise to most part of the amount confirmed - The demand confirmed in respect of spent earth which prima facie appears to be a waste product is 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.
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