https://www.taxtmi.com/caselaws?id=240793 In a pre-deposit dispute arising from the excisability of fatty acid, soap stock and spent earth in a refining process, the Court noted that the Tribunal had proceeded on a prima facie assessment and had relied on precedent treating a by-product such as palm stearin as dutiable under the Central Excise Tariff. It also held that the cited Mumbai Tribunal decision involved a different factual setting and did not justify immediate interference with the Tribunal's discretion. At the same time, the deposit amount was reduced to better balance the interests of both sides, leaving the substantive excisability issue for adjudication on merits. en-us Wed, 04 Dec 2013 00:00:00 +0530 Tue, 02 Sep 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240793 In a pre-deposit dispute arising from the excisability of fatty acid, soap stock and spent earth in a refining process, the Court noted that the Tribunal had proceeded on a prima facie assessment and had relied on precedent treating a by-product such as palm stearin as dutiable under the Central Excise Tariff. It also held that the cited Mumbai Tribunal decision involved a different factual setting and did not justify immediate interference with the Tribunal's discretion. At the same time, the deposit amount was reduced to better balance the interests of both sides, leaving the substantive excisability issue for adjudication on merits. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240793