2018 (3) TMI 838

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....13 and 014-16-17 CE dated 22.07.2016. 2. When these two matters were called out, Learned Counsel Shri Anwar Ali submits that similar/identical matters of the very same appellants are pending before this Bench for adjudication.  He produces the list of appeals.  We called for cases from the registry and perused the following case papers: Sl. No. Appeal No. Appellant Respondent Impugned Order 1. E/2101/2012 Saraiwwalla Agrr Refineries Ltd., Commissioner of Central Excise, Customs and Service Tax, Guntur OIO No. 39/2012 C.Ex. (Commr.)  dated 30.03.2012 2. E/26181/2013 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Guntur OIO No. 02/2013-C.E....

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....ries Ltd., Commissioner of Central Tax, Rangareddy  GST  OIA No. HYD-EXCUS-RRC-APP-010-17-18 (APP-I) dated 14.09.2017 On perusal of the same we do find that issue is identical in all appeals.  Accordingly, all these appeals are taken up for disposal by a common order.  Revenue Authorities were also informed at the beginning of the session to go through the case papers called for from registry; Learned Departmental Representative after perusing the records submits the issue is the same.  3. Heard both sides and perused the records.  4. On perusal of records, it transpires that the issue is regarding the demand of duty on the products arising when crude vegetable oil into refined vegetable oils, li....

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....th odour) is obtained as a waste.  As can be seen the gumds, waxes and fatty acid distillate are emerging due to removal/refining process of crude rice bran oil.  As already noted the process is to obtain refined rice bran oil by removing these unwanted products along with spent earth, which when present makes the oil as crude refined oil.  11.       The thrust of the arguments by the Revenue is that when a product is capable of being sold for a significant consideration the same cannot be considered as waste.  We are unable to accept such summary presumption.  Admittedly, in chemical and metallurgical industry when the raw materials are processed with an intended purpose of ma....