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2023 (8) TMI 654 - CESTAT BANGALOREClandestine Removal - edible refined oil - acid oil - fatty acids - gums - waxes - exempt under Notification No.89/95-CE dated 18.05.1995 as waste or not - demand alongwith interest and penalty - HELD THAT:- The findings of Larger Bench wherein the Larger Bench in the matter 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] through detailed chart explained the process of manufacturing of refined rice bran oil and generation of waste at each stage of manufacture. There is nothing on record to show that the manufacturing of acid oil is excluded from the said process of manufacturing of edible oil. The issue whether “acid oil” can be treated as a waste during the course of manufacture was considered in the case of M/S VINAYAK AGROTECH LTD. VERSUS CCE & ST, JAIPUR–I [2017 (11) TMI 598 - CESTAT NEW DELHI], and it is categorically held that acid oil is a waste and not a by-product. Hence eligible for the benefit of Notification No.89/95-CE dated 18.05.1995. The issue involved in the appeals has been settled by Larger Bench in the matter of Ricela Health Foods Ltd and the other benches of the Tribunal in similar cases. The impugned orders confirming demand with interest and imposition of penalty in all the above appeals are not sustainable - Appeal allowed.
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