https://www.taxtmi.com/caselaws?id=112696 Under the Vegetable Oils Cess Act, solvent extracted oil from cotton oilseed cakes was treated as a distinct commercial commodity and fell outside the statutory definition of vegetable oil, so cess was not leviable on that product. Mechanically expressed cottonseed oil, including oil subjected to further refining in a continuous process, remained within the statutory concept of vegetable oil and was liable to cess. On limitation and jurisdiction, a revised show cause notice issued for an extended period on allegations of suppression had to be issued by the Collector after the amendment; a notice issued by a lower officer was therefore without jurisdiction. en-us Mon, 13 Sep 1993 00:00:00 +0530 Tue, 01 May 2012 13:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112696 Under the Vegetable Oils Cess Act, solvent extracted oil from cotton oilseed cakes was treated as a distinct commercial commodity and fell outside the statutory definition of vegetable oil, so cess was not leviable on that product. Mechanically expressed cottonseed oil, including oil subjected to further refining in a continuous process, remained within the statutory concept of vegetable oil and was liable to cess. On limitation and jurisdiction, a revised show cause notice issued for an extended period on allegations of suppression had to be issued by the Collector after the amendment; a notice issued by a lower officer was therefore without jurisdiction. Case-Laws Central Excise Mon, 13 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112696