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2012 (11) TMI 119 - AT - Central ExciseWhether Soap Stock which arises in the manufacturing process of the appellant is waster or by-product – Following the decision of court in case of [CCE vs.Priyanka Refinary Ltd. 2009 (5) TMI 419 - CESTAT, BANGALORE] held that:- the soap stock which arises/emerges during refining of the edible oil is a waste, though the Revenue in that case had called this product as by-product. Be that as it may, there cannot be any dispute that the appellant is not manufacturing the soap stock from fatty acid. If the said soap stock is considered and held as waste the impugned order is liable to be set-aside - in favour of the assessee. SEZ - Import for the purpose of export - Benefit of exemption of additional duty of customs for clearance of goods from SEZ to DTA without carrying out manufacturing process – Held that:- Adjudicating Authority after following due process of law did not agree with the contentions raised by the appellant and confirmed the demands on the appellant along with penalty and interest on the amount of demand confirmed and personal penalty on the Director of the Company.
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