2011 (9) TMI 1088

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....l for the appellant. Shri Sambhu Chopra appears for the respondents. This appeal under Section 35G of the Central Excise Act, 1944 is directed against the order of the Customs Excise and Service Tax Appellate Tribunal (in short the Tribunal), dated 15-3-2011 deciding the petitioner's application for waiver of pre-deposit of Rs. 19,62,348/- as duty on Fatty Acid, which the petitioner claims to b....

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....ise, under whose jurisdiction the appellant works, has held that Exemption Notification No. 89/95-C.E. is available to the appellant on Fatty Acid, Ghad/Soap Stock, Gums, Spent Earth and Waxes and therefore the demand of duties was not sustainable. Shri Sambhu Chopra appearing for revenue has relied upon the reason­ing given by the Tribunal in waiving of amount over and above Rs. 10 lacs. H....

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.... the appellant. The Tribunal observed that fatty acid has been specifically excluded from Chapter 15 under Note 1(e), and therefore granting of benefit under Notification 3/2006 cannot arise. The method by which fatty acid is produced, it cannot be treated to be waste. It may not retain the original identity of inputs but it has marketability. The dual test of manufacture and marketability to c....