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2021 (12) TMI 478 - HC - Central ExciseLevy of penalty u/r 26 on the Appellant/Managing Director of the assessee - Whether the Tribunal is correct in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth and Gum generated during the processing of Refined Oil are waste and cannot be subjected to Central Excise Duty? - HELD THAT:- The Tribunal referred to the decision of the Lager Bench of the Tribunal in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held the removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid with odour. The process of manufacture is for refined rice bran oil. and allowed the appeals filed by the assessees. Correctness of the order passed by the Tribunal setting aside the penalty on the company and the Directors - HELD THAT:- These appeals have been preferred under Section 35G of the Central Excise Act, 1944. In terms of sub-section (1) of Section 35G, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment, if the High Court is satisfied that the case involves a substantial question of law. The appeals are dismissed as not maintainable giving liberty to the appellant/Revenue to file an appeal before the Hon'ble Supreme Court.
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