2026 (4) TMI 1823

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....rief facts of the case are that the appellants are engaged in manufacture of Fatty Acids and Fatty acid pitch, etc. The department noticed that during the manufacture of refined oils, 'waste mud' is emerging after the process of bleaching of crude palm oil is done. The said waste mud was considered as excisable good classifiable under Tariff 1522 0090 and since the appellant had not discharged any Central Excise duty on the said good, a SCN was issued demanding duty. On adjudication, considering the submissions made by the appellant, the adjudicating authority took into account Board Circular No. 904/24/09-CX dt.28.10.2009 and also the fact that as per Notes under Chapter 15, bleaching amounts to manufacture and held that spent earth emergi....

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....ng on circular dt.28.10.2009, which was quashed by the Hon'ble High Court of Allahabad in the case of Balrampur Chini Mills Ltd Vs UOI [2014 (300) ELT 373 (All)] and subsequent thereto, the said circular itself was withdrawn by the CBIC after the decision of Hon'ble Supreme Court in the case of DSCL Sugars Ltd., vide Circular No. 1027/15/2016-CX dt.25.04.2016. Moreover, relying on the said circular, the Tribunals have also dropped similar demands in case of other units. He has relied on certain judgments, as under. a) CCE, Hyd-III Vs Divis Lab [2017 (347) ELT 275 (Tri-Hyd)] b) M/s Gemini Edibles & Fats India Pvt Ltd Vs CCE & ST, Guntur [2016 (6) TMI 990 - CESTAT Hyd] c) CCE, Chandigarh-I Vs Marico Ltd [2022 (382) ....