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2008 (1) TMI 328 - AT - Central ExciseAppellants manufacturing oil from crude oil purchased from open market - whether the duty is leviable on fatty acid and residues which are by-products of oil – Held, no - Revenue was not justified in imposing duty on the fatty acids and residues - benefit of exemption will be available to all factories covered by oil mill or solvent extraction industry – since appellants have paid entire amount of duty before issue of SCN in respect of shortage of goods (oil), penalty is set aside
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