2008 (10) TMI 454

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..... als 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- .....

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..... e appeals filed by the respondents, the Commissioner (Appeals) held that the process of manufacture 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. .....

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..... ned vegetable oil during the material period. The Commissioner (Appeals) found that M/s. 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 f .....

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