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2013 (12) TMI 458 - MADRAS HIGH COURTModification of order – Reduction of Pre-deposits ordered – Leviability of Excise duty on fatty acid - Held that:- The residues were in the form of Gums/Waxes and Recovered Oil/Fatty Acids and those goods are marketable, and considering the factual situation and considering the Notification, the Tribunal granted the relief - palm fatty acid is the main disputed item – Following CCE VIZAG V. JOCIL LTD. [2010 (12) TMI 24 - Supreme Court of India] - palm stearin emerging as a by-product during the manufacture of crude oil, is a dutiable product and classifiable under Chapter 38 of the Central Excise Tariff Act - the issue has to be decided only at the final adjudication of the appeal filed by the appellant before the Tribunal - Appellant is directed to deposit reduced amount of Rupees Seventy Five lakhs as pre-deposits.
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