CAV JUDGMENT

(PER: HON'BLE MR JUSTICE C.M. POONACHA)

The present appeal is filed by the assessee under Section 35G of the Central Excise Act, 19441 challenging the Final Order No.21234/2023 dated 9.11.2003 passed in Excise Appeal No.25387/2013 by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore2.

1 Hereinafter referred to as ‘Act of 1944’

2 Hereinafter referred to as ‘CESTAT’

2. The facts in brief leading to the present appeal are that the assessee (originally known as Ruchi Soya Industries Limited) is engaged in the manufacture of Edible Refined Oils and having its factory at Baikampady Industrial Area, Mangaluru. Consequent to the show cause notice dated 26.3.2012 issued by the respondent, Order-in-Original was passed on 2.11.2012 and issued on 8.11.2012, wherein the Commissioner of Central Excise and Sale Tax, Mangaluru3, ordered, inter alia, that an amount of `8,06,44,997/- being the Central Excise Duty on “RBD Palm Stearin” manufactured and removed, during the period 14.7.2009 to 26.8.2011 was confirmed. An amount of `2,97,29,891/- paid by the assessee was appropriated against the said demand and the remaining duty of `5,09,15,106/- was demanded. The assessee prefe