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2011 (3) TMI 684 - AT - Central ExciseDemand - Notification No. 89/95-C.E. dated 18th May 1995 as well as Notification No. 3/2006-C.E. dated 1st March 2006 - As regards the first ground of challenge, the same is totally devoid of substance as the communication dated 21st December 2009 by the Chief Commissioner is not in any manner being dealt with on judicial or quasi-judicial side As regards the second ground of challenge, the fatty acid has been specifically excluded from Chapter 15 under note 1(e) and, therefore, question of granting benefit of Notification No. 3/2006 cannot arise - the dual test to consider the excisability of a product stands satisfied and hence the process amounts to manufacture within the meaning of the said term under Section 2F which includes incidental and supplementary processes. Since the fatty acid cannot be a waste, question of exemption available under Notification No. 89/95 does not arise - Stay granted partly.
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