9911796707
TMI Blog2011 (4) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the order of the adjudicating authority was quashed and set aside. 3. The Assistant Commissioner, Ujjain, by his order dated 09.07.2004 had confirmed the duty demand to the tune of Rs. 1,88,928/- alongwith interest and equal amount of penalty against the respondents. 4. The respondents are engaged in manufacture of de-oiled cake and refined soya oil out of soyabean seeds classifiable under chapter heading 1503 of the Central Excise Tariff Act, 1985. The said product was cleared at nil rate of duty. During the scrutiny of the records of the respondents, the department observed that the respondents had been importing crude soyabean at concessional rate of duty and on refining the same by way of neutralization, bleaching & deodorization w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly requires the manufacturer to have one of the industries enlisted in the schedule to the said notification. Considering the process of refining crude oil undertaken by the respondents which did not require any mill or industry, the respondents were not entitled to claim the benefit of the said notification. 7. The notification in question reads as under: "Exemption to products of various specified industries.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods (other than rubberized coir mattresses, fixed vegetable oils of heading No. 15.03 and vegetable fats and oils of heading No. 15.04) falling under the Schedule to the Central Excise Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice, it was stated that "it appeared that no milling and solvent extraction process is involved in respect of the goods which are imported and subjected to refining only". In the order passed by the adjudicating authority, it was observed that "whereas in the instant the noticee has cleared the fatty acid and acid oils emerged during the process of refining of imported crude oil. Here it is important to note that the crude oil has simply been refined in the unit and no process of milling/ solvent extraction has been done on it". It has been further observed that #refining of the solvent extracted imported crude oil can not be included within the ambit of "Oil Milling or Solvent Extraction".... 10. Apparently, the entire c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
