2020 (4) TMI 500

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....tton Seed Oil which is exempted from Central Excise Duty; that during the course of manufacture, unintended waste/by-products viz., soap stock and acid oil emerge; that the appellant was paying duty on soap stock since 2006; that with regard to the above duty, the appellant expressed a bona fide doubt with the Revenue and the Revenue vide letter dated 02.03.2006 asked the appellant not to pay duty on soap stock and also not to take CENVAT Credit on the same, which was followed by the appellant, etc. 2.1 A Show Cause Notice dated 14.12.2012 was issued inter alia on the ground that Refined Cotton Seed Oil which is the major product of the appellant was exempted from payment of Excise Duty with effect from 01.03.2006 vide Notification No. 0....

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....nue while clarifying as to the applicability of Notification No. 89/1995-CE (supra),directed the appellant to reverse the CENVAT Credit availed on the inputs, input services and capital goods for the clearances of soap stock from the date of commencement of the production along with applicable interest on the CENVAT Credit utilized towards payment of duty on the ground that the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Hyderabad-IV Commissionerate Vs. M/s. Priyanka Refineries Ltd. &Ors. in Civil Appeal No. 218-220 of 2010 dated 01.07.2010 had dismissed the Revenue's appeal in view of which the payment of duty on such exempted by-products i.e., soap stock, with or without availing CENVAT Credit, would become improp....

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....ppeal Memorandum whereby, it was informed that soap stock and acid oil would attract duty at 16% and further, took us through various letters filed with the Revenue seeking clarification as to the dutiability of soap stock. 4.4 He relied on the decision of this very Bench of the Tribunal in the case of M/s. Sriba Agro Ltd. Vs. C.C.E. & S.T., Guntur in Excise Appeal No. 30075 of 2016 vide Final Order No. A/30927/2016 dated 28.09.2016 and also the decision of the Larger Bench of the Tribunal in the case of M/s. Ricela Health Foods Ltd. Vs. C.C.E., Chandigarh, Allahabad reported in 2018 (361) E.L.T. 1049 (Tri. - LB). 4.5 In the alternative, Ld. Advocate contested on the issue of limitation that the Show Cause Notice itself was issued lon....