2008 (10) TMI 454

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . -  These are appeals filed by the Revenue and the details of the orders impugned are as follows : Sl. No. Appeal No. O-in-A No. Period of dispute Duty demanded Rs. Interest 1. E/602/06 35/06 (M-III) & 3/06 dt. 28-3-06 2003 to 2005 2,33,964/- Appropriate interest 2. E/603/06 34/06(M-II) & 4/06 dt. 28-3-06 2003 to 2005 2,47,495/- Appropriate interest The facts of the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ture of refined vegetable oil and fatty acid had been undertaken by Balaji and that the duty liability, if any, on account of production of edible oil and fatty acid had to be discharged by Balaji and not by the appellants before him. Accordingly he vacated the demand confirmed by the original authority. In the appeal filed by the Revenue the grounds taken are that the respondents had registered f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Balaji Oil Industries (P) Ltd. had manufactured refined vegetable oil and fatty acid and demand could not have been validly raised on the respondents. The Commissioner (Appeals) found no merit in the appeal filed by the Revenue canvassing its case in the Show Cause Notice for demanding duty due on fatty acid for the material period from the respondents. As the respondents had not manufactured re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X