TMI Blog2012 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. SEZ - Import for the purpose of export - Benefit of exemption of additional duty of customs for clearance of goods from SEZ to DTA without carrying out manufacturing process – Held that:- Adjudicating Authority after following due process of law did not agree with the contentions raised by the appellant and confirmed the demands on the appellant along with penalty and interest on the amount of demand confirmed and personal penalty on the Director of the Company. - E/166 &167/2011. - - - Dated:- 6-9-2012 - MR. M.V. RAVINDRAN, AND MR. B.S.V. MURTHY, JJ. Represented by: For Assessee. Shri P. V. Sheth(Adv.) For the Revenue. Shri J.S. Negi (A.R.) Per: M.V. Ravindran: This appeal is directed against the Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for computing the clearance value of Rs. Three crore/four crore (with effect from 01/04/2005) in the preceding financial year, the value of clearances of all the excisable goods is to be taken into consideration. It has been found that the aggregate value of all the clearances of edible oil, de-oiled cake and soap stock, etc. made by appellant is for more than Rs.three/four crore in the preceding financial years and accordingly they are not eligible for the exemption on clearances of soap stocks under Notification No.8/2003-CE dated 01/03/2003 and are required to pay Central Excise Duty from the first clearance of soaps stock. 3.2. Consequent upon above, the appellant was issued show cause notice no.V.AE/AR.V.R.Rjt/Additional Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the issue involved in this case is identical which has been decided by the Tribunal in Morbi Vegetable Products Ltd. and he reiterated the findings of the Apex Court. 6. After considering the submission made by both the sides and perusal of record, we find that the issue involved in this case is regarding whether the Soap Stock which arises in the manufacturing process of the appellant is waster or by-product. The lower authorities have held that this is a by-product and not a waste. On perusal of the decision of this bench on Morbi Vegetable Products Ltd., we find that in the said decision we have held as under : The manufacturing process as it stated by us in the relevant facts in Para 2 are not disputed. The appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in identical case had held that the soap stock which arises/emerges during refining of the edible oil is a waste, though the Revenue in that case had called this product as by-product. In the case in hand, the appellant has been claiming it as a by-product. Be that as it may, there cannot be any dispute that the appellant is not manufacturing the soap stock from fatty acid. If the said soap stock is considered and held as waste by a co-ordinate Bench, it has to be considered as such. It can be seen from foregoing paragraphs that the issue seems to be settled by decision of this Tribunal, in favour of the assessee. In view of the foregoing reasons, we are of the view that the impugned order is liable to be set-aside and we do so. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act, 1975 and are liable to pay differential duty for the period February, 2006 December, 2009. Coming to such a conclusion, the lower authorities issued show-cause notice on 21/06/2010 to the appellant directing them to show-cause as to why the demand raised in the show-cause notice be not confirmed against them? The appellant contested the show-cause notice on the merits as well as on the limitation. The Adjudicating Authority after following due process of law did not agree with the contentions raised by the appellant and confirmed the demands on the appellant along with penalty and interest on the amount of demand confirmed and personal penalty on the Director of the Company. (Operative portion of the order pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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