2013 (12) TMI 570

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....pellant: Mr. K. S. Naveen Kumar, Advocate For the Respondent: Ms Sabrina Cano, Superintendent (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay. The impugned demand amounts to Rs. 20,38,015/- and the same is on 'Rice Bran Fatty Acid', 'Rice Bran Wax' and 'Rice Bran Gums' which emerged during the course of manufacture of 'Refined Rice Bran Oil' ....

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....tured products and not waste and, consequently, the benefit of the aforesaid notification was denied to the assessee. The learned Superintendent (AR) has also referred to a Stay Order passed by a Coordinate Bench of this Tribunal viz. Jhunjhunwala Vanaspati Ltd. vs. Commissioner [2011 (268) E.L.T. 416 (Tri. - Del.)] wherein the benefit of the aforesaid notification was held to be prima facie inadm....

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....ociation against recovery of duty on items such as gums, waxes, soap stocks and fatty acids arising during the course of refining of crude vegetable oils. We find that a survey to ascertain the practice of assessment of such goods was floated by the Board and the same is ongoing. We have also come across Board's Circular No. 684/75/2002-CX dated 26.12.2002 cited by the learned counsel, which Circu....