2018 (5) TMI 1117

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....he Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are manufacturers of 'Refined Palm Oil' and are registered with the Central Excise Department. Show cause notice was issued alleging that they have cleared fatty acid or soap stock without payment of duty. After due process of law, the original authority confirmed the deman....

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....course of manufacture of refined palm oil is liable to central excise duty was considered by the Larger Bench as cited supra. The Tribunal had considered the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise Vs. Indian Aluminium Company - 2006 (203) ELT 3 (SC) and other cases wherein it was categorically held that these are treated as waste for the purpose of exempti....