2015 (10) TMI 1969

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.... B.L. Narasimhan, Advocate, for the 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 ....

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....t. 4. We have considered the facts of 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 impu....