2008 (8) TMI 762

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....pellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  In terms of the impugned order the appellant is required to pre-deposit the following amounts : (a)     Excise duty with education cess on by-products amount to Rs. 1,40,97,966/- (b)     Equal penalty under 11AC. (c)     I....

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....oducts like Acid oil, soap stock, Glycerine, Vegetable Wax and Gums were obtained in the process of refining Rice Bran Crude Oil on job work basis. The duty and cess is on the by-products. The learned Advocate made several contentions to claim benefit of exemption under notification No. 115/75 for by-products apart from conducting job operations under notification 214/86. Several case-laws were re....

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....; CCE v. Amar Bitumen & Allied Products Private Ltd. - 2006 (202) E.L.T. 213 (S.C.) (j)      Boving Fouress Ltd. v. CCE - 2006 (202) E.L.T. 389 (S.C.) (k)     Press Fab Precision Components Pvt. Ltd. v. CCE - 2006 (195) E.L.T. 229 (T) (l)      CCE v. Press Fab Precision Components Pvt. Ltd. - 2007 (207) E.L.T. 207 (Kar.....