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2015 (7) TMI 423 - AT - Central ExciseWaiver of pre deposit - Excisability of edible refined palm oil - goods have become excisable goods inasmuch as the same are sold for a consideration in the market - Held that:- Circular No.904/24/09-CX dated 28.10.2009 stands struck down by the Hon’ble High Court of Allahabad in the case of Balrampur Chini Mills Ltd. vs. UOI reported as [2013 (1) TMI 525 - ALLAHABAD HIGH COURT]. In a recent decision, the Hon’ble High Court of Bombay in the case of Hindalco Industries Ltd. vs. UOI: [2014 (12) TMI 657 - BOMBAY HIGH COURT] has again held the said Circular to be bad and has observed that amendment in Section 2(d) of Central Excise Act, when corresponding amendment in Section 2(f) defining manufacture, will not bring the waste or by-products under the category of excisable goods. By observing so, the Larger Bench decision of the Tribunal in the case of Hindalco Industries Ltd.: [2014 (11) TMI 385 - CESTAT MUMBAI (LB)] stand set aside. - appellant has a good prima facie case in his favour so as to allow the stay petition unconditionally - Stay granted.
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