https://www.taxtmi.com/caselaws?id=73395 Synthetically manufactured vinegar was held not to fall within "all kinds of food products" under Notification No. 55/75-C.E., because the expression was construed in its ordinary commercial sense and vinegar, used as a condiment or for pickling, was not treated as a food product or food preparation; the exemption claim failed. The demand covered by the 14-12-1977 show cause notice was also held time barred, as the department did not establish any basis for invoking the extended limitation period; that demand was set aside. The assessee therefore obtained partial relief, with exemption denied but the earlier demand excluded as barred by limitation. en-us Mon, 28 Sep 1987 00:00:00 +0530 Tue, 31 May 2011 16:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73395 Synthetically manufactured vinegar was held not to fall within "all kinds of food products" under Notification No. 55/75-C.E., because the expression was construed in its ordinary commercial sense and vinegar, used as a condiment or for pickling, was not treated as a food product or food preparation; the exemption claim failed. The demand covered by the 14-12-1977 show cause notice was also held time barred, as the department did not establish any basis for invoking the extended limitation period; that demand was set aside. The assessee therefore obtained partial relief, with exemption denied but the earlier demand excluded as barred by limitation. Case-Laws Central Excise Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73395