2015 (10) TMI 1969

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..... e Appellant. Ms. Sweta Bector, DR, for the Respondent. ORDER The appellants have filed this stay application along with their appeal against Order-in-Appeal No. 92(VC)CE/JPR-I/2012, dated 31-7-2012 which upheld the Order-in-Original No. 155(CE)JP-I/2012, dated 20-9-2012. In terms of the said Order-in-Original demand of Rs. 20,71,909/- along with interest and equal mandatory penalty was confirme .....

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..... the case and the appellants' contention. The Hon'ble Supreme Court in the case of Markfed Vanaspati & Allied Indus. (supra) has held that spent earth remained earth even after the processing and therefore no duty is leviable on spent earth. It is also seen that in the case of Maheshwari Solvent Extraction Ltd. (supra), the Hon'ble CESTAT held that impurities consisting of gums, waxes and fatty aci .....

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