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2. The appellants are in appeals against the impugned order wherein in all the three appeals, the entire demand of duty of Rs.3,53,287/- has been confirmed along with equivalent amount of penalty.

3. The facts of the case are that the appellants are engaged in the manufacture and clearance of Refined Palm Oil falling under Chapter No.1511 9010 of the First Schedule to the Central Excise Tariff Act, 1985. They did not manufacture Fatty Acid in their factory but in course of manufacture Refined Palm Oil, Palm Fatty Acid generates automatically. Such generation of Fatty Acid is technological emergence Excise Appeal Nos.77266-77268 of 2018 of waste. The appellants also manufacture plastic and tin containers classifiable under Chapter Nos.39 and 80 respectively of the First Schedule to the Central Excise Tariff Act, 1985, in their factory. Such containers are used for packing of refined palm oil and such containers are cleared along with refined palm oil as packing materials. 3.1 The show-cause notice was issued to the appellant on 10.09.2015 alleging that the appellant has failed to pay Central Excise duty on the waste and scrap generated during manufacture of plastic/tin containers, which were consumed captively in packing and sale of their finished product, i.e. Refined Palm Oil, which was attracting nil rate of duty and the appellant is not entitled for the benefit of Notification No.89/95-CE dated 18.05.1995 since Fatty Acid generated as by- product during manufacture of Fined Palm Oil, is subjected to Central Excise duty considering the same as "manufacture". 3.2 The matter was adjudicated. The demand of Excise duty was confirmed along with equivalent amount of penalty. 3.3 Being aggrieved, the appellants are before us.