2014 (1) TMI 526

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....r Mathew John; Applicant is a manufacturer of refined vegetable oils which were exempted from excise duty in terms of Notification No.3/2006-CE dated 01-03-06. During the process of refining of crude oil, soap stock arises apart from refined oil. The Applicant processes such soap stock to produce acid oil and soap sludge. The applicants were not paying duty on the products like acid oil and soa....

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.... the applicants did not get any relief. Aggrieved by the order of the Commissioner (Appeal), the applicant has filed an appeal before the Tribunal along with an application for waiver of pre-deposit of dues for admission of appeal. 2. The argument of the Counsel for the applicant is that soap stock which is left behind when crude vegetable oil is refined is a waste product rely on the following....

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....) has examined the classification and dutiability of industrial grade Crude Palm Stearin and held it to be classifiable under Tariff Item No. 3823 11 22 and held it to be excisable. The products cleared by applicants are similar products. 5. The Ld AR further relies on the decision of the Tribunal in the case of CCE Vs AG Flats Ltd-2012 (277) ELT 96 (Tri-Del) holding that by-products like fatty....