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M/s. Gemini Edibles And Fats India Pvt. Ltd. Versus Commissioner of Customs, Central Excise and Service Tax Guntur

2015 (7) TMI 423 - CESTAT BENGLALORE

Waiver of pre deposit - Excisability of edible refined palm oil - goods have become excisable goods inasmuch as the same are sold for a consideration in the market - Held that:- Circular No.904/24/09-CX dated 28.10.2009 stands struck down by the Hon’ .....

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I 657 - BOMBAY HIGH COURT] has again held the said Circular to be bad and has observed that amendment in Section 2(d) of Central Excise Act, when corresponding amendment in Section 2(f) defining manufacture, will not bring the waste or by-products un .....

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o as to allow the stay petition unconditionally - Stay granted. - E/Stay/22871/2014 in E/22576/2014-DB - Stay Order No: 21031 / 2015 - Dated:- 4-6-2015 - SMT. ARCHANA WADHWA AND SHRI B.S.V.MURTHY, JJ. For The Appellant : Mr. S. Thirumalai, & Mr. .....

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he appellant in the manufacture of edible refined palm oil, during the period from July 2010 to December 2012. The lower authorities have demanded duty on the said goods by observing that with the amendment in the definition of excisable goods, as ap .....

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0.2009 clarifying that with the amendment in Section 2(d) the bagasse, aluminium, zinc dross and other such products termed as waste, residue or refuse which arise during the course of manufacture and are capable of being sold for consideration would .....

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