2016 (12) TMI 272

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....ssioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] Brief facts are as under: The appellants are manufacturers of refined cotton seed oil falling under Chapter heading no. 15 and are exempted from payment of duty. During the course of processing cotton seed into refined cotton seed oil, waste emerges which is called as soap stock. It is the case of appellant that the appella....

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....y on soap stock. Thereafter department issued show cause notice which is the genesis of the present litigation. The show cause notice was issued to the appellant alleging that the appellant failed to pay duty on soap stock from 2011 to 2012. The said show cause notice dated 01.08.2013 was issued for the period 2011-12 invoking extended period alleging suppression of facts with and intent to evade ....

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....erated the findings in the impugned order. He submitted that the confirmation of demand, interest and penalty is legal and proper. 4. I have heard both sides. The facts of this case present an interesting as well as pathetic situation faced by the assessee/appellant. The appellant stopped paying duty on the letter issued by department in 2011 directing the appellant not to pay duty on the waste....