2013 (1) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar, SDR Per: Ashok Jindal: The appellants, namely, M/s. Venkatachalapathi Rice and Sago Factory are in appeal against the impugned orders, wherein demand of duty has been confirmed on 'wet starch' which emerges during the course of manufacture of 'Sago', a final product, which is exempted from duty. As this 'wet starch' is a marketable commodity and is captively consumed, by the appellants in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ped the demand on 'wet starch' which emerges during the manufacture of final product 'Sago', which is an exempted final product. As the issue involved in all the appeals is common, therefore, all the appeals are taken up together for disposal by a common order. 3. The issue, whether the 'wet starch', which is an intermediate product which emerges during the course of manufacture of final product ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e manufacture of final product - 'Sago', which is exempted from duty. 4. In the case of M/s.Venkatachalapathi Rice & Sago Factory and M/s.Dhanalakshmi Sago Factory, penalties are imposed under Section 11AC of the Act on account of non-payment of duty in time. We find that the appellants were pursuing with the Ministry for making the product exempted from duty, therefore, the ingredients of Sectio....