The invention involves the synthesis of carbon catalyst derived from oil palm wastes via pretreatment, carbonization and sulfonation processes. The resultant material is an excellent catalyst in triacetin production from glycerol. The derived catalyst is cost effective and is of wastes to wealth application. Malaysia generate a lot of oil palm wastes and it conversion to other application such as catalyst with improved characteristic is novel. The produced catalyst also transform glycerol (by product) to green fuel additive