TMI Blog2014 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 25% of the duty – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/327-328/2012 - Misc. Order Nos. 25612-25613/2013 - Dated:- 16-4-2013 - Shri P.G. Chacko and B.S.V. Murthy, JJ. Shri Kuriyan Thomas, Advocate, for the Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER These applications seek waiver of pre-deposit and stay of recovery in respect of the adjudged dues quantified below:- a. Rs. 6,32,56,681/- demanded for the period from September, 2000 to March, 2010. b. Rs. 32,93,415/- demanded for the period from April, 2010 to September, 2010. Both the demands are on a commodity described by the appellant as reclaimed base oil . According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of clay treatment is to improve the colour of the base oil, to give it a golden finish. The oil-clay mixture thereafter is cooled and sent for filtration. This clay is stored in a concrete pit. 2. The learned counsel for the appellant submits that a similar process was held, by this Bench, to be not amounting to manufacture in the case of CEE JEE Lubricants v. CCE C, Cochin [2010 (251) E.L.T. 439 (Tri.-Bang.)], wherein the process was one of refining of used/waste oil by way of vacuum distillation, centrifuging and removal of moisture, carbon and other impurities and the same was held to be not amounting to manufacture, following the decision in Mineral Oil Corporation v. CCE, Kanpur [1999 (114) E.L.T. 166 (Tribunal)] wherein it had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (AR), by virtue of the Hon ble High Court s interim order dated 28-5-2010, the decision of this Bench in CEE JEE Lubricants case cannot be followed as a precedent. The learned Commissioner (AR) has also opposed the plea of financial hardships raised by the learned counsel, by pointing out that no such plea is forthcoming in the affidavits filed in support of the stay applications. 4. After giving careful consideration to the submissions, we are of the view that the appellant cannot claim full waiver of pre-deposit inasmuch as the case law cited by the learned counsel as squarely applicable to the facts of the instant case, (Mineral Oil Corporation v. Commissioner), appears to have lost its precedent value in the wake of the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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