TaxTMI 
TaxTMI 
2017 (12) TMI 276
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....nt ORDER Per: Raju The appeal filed by the appellant Shiv Shakti Extraction P. Ltd against the confirmation of demand of duty on Soapstock cleared by them. 2. None appeared on behalf of the appellant however it is seen that the issue is squarely covered by the decision of this Tribunal in case of Commissioner of Central Excise, Jai Andhar Vs. A.G. Fats Ltd [2012(277) ELT 96 (Tr. Del) which ha....
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....se of refining of crude vegetable oil can be treated as waste, since this term has not been defined in the Notification or in the Central Excise Act, 1944 or the Rules made thereunder, the meaning of this term has to be understood from the dictionary and judicial pronouncements. However, a distinction has to be made between the term 'by-product' and the term 'waste.' Oxford Advanced Learner's Dict....
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.... no value, is not a new product or a by-product. Though the Tribunal in the case of CCE, Hyderabad v. Priyanka Refineries Ltd. (supra) has held that soap stock arising in course of refining of oil is waste, no reasons have been given for arriving at this conclusion. In this order, the observations of the Tribunal that the decision of Hon'ble Supreme Court in the case of Khandelwal Metal & Engineer....
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....upreme Court, the dismissal being a summary dismissal without giving any reasons does not lay down any law as, as held by Hon'ble Supreme Court in a series of judgment in the cases of Goodyear India Ltd. v. State of Haryana reported in 1990 AIR SC 781 and A-One Granite v. State of U.P. reported in 2001 AIR SC 848 summary dismissal of an appeal or a SLP without giving any reasons i.e. a sub silenti....