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2013 (12) TMI 570 - AT - Central ExciseDenial of exemption under Notification No. 89/95 CE - By product emerged out of manufacture process – Revenue was of the view that Rice Bran Fatty Acid, Rice Bran Wax and Rice Bran Gums are not waste – Waiver of Pre-deposit – Held that:- The Board is considering a plea of the Association against recovery of duty on items such as gums, waxes, soap stocks and fatty acids arising during the course of refining of crude vegetable oils - the appellant and other similarly situated manufacturers had represented to the Board for issue a notification under Section 11C in respect of by-products emerging during the course of manufacture of refined vegetable oils - A Circular issued by the Board way back in 2002 is against coercive recovery of duties on goods in respect of which survey has been floated. If that be the case, no pre-deposit should be ordered under Section 35F of the Central Excise Act which is a provision to safeguard the revenue during the pendency of the appeal in the Tribunal - the survey is going on and, in future, the Board may or may not come out with Section 11C notification - during the intervening period, there shall be no recovery – Thus, there will be no pre-deposit – stay granted.
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