TaxTMI 
TaxTMI 
2009 (2) TMI 297
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.... issue which are inter-connected, they are being disposed off by a common order. 2. The relevant fact that arise for consideration are in the budget 2003-2004, central excise duty has been levied on branded packed refined edible oil @ 8% ad valorem with effect from 1-3-2003 vide Notification No. 6/2002-C.E., dated 1-3-2002. Subsequently, the levy has been extended to all kinds of refined edible oils whether sold in packed form or in loose or in bulk form, whether branded or unbranded. Simultaneously, the duty structure has also been changed from 8% ad valorem to specific rate of duty of Rs. 1/- per kg. with effect from 30-4-2003 by amending Notification No. 6/2002-C.E., dated 1-3-2002 with Notification No. 37/2003-C.E., dated 30-4-2003. ....
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....upplied by ATFL. 2.3 It is the contention of the lower authorities that refined edible oil manufactured out of duty paid refined edible oils is exempted from payment of duty under Sl. No. 244(C) of Notification No. 6/2002-C.E., dated 1-3-2002 as amended by Notification No. 37/2003-C.E., dated 30-4-2003. The appellant instead of clearing the refined edible oil packed out of duty paid refined edible oil under 'Nil' rate of duty, is clearing the same on payment of duty by availing the credit of duty paid on bulk refined oil and packing materials supplied by ATFL. Since the appellant cannot pay duty on his own volition and the procedure followed by him is irregular, three notices proposing (1) treat the duty paid by them as duty not levied a....
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....ged in Notification No. 6/2002 at Sl. No. 244(B). He submits that revenue wants to put them into the category of Sl. No. 244(C) wherein products manufactured by the appellants attract 'nil' rate of duty. It is his submission that the benefit of Notification is left to the appellant/assessee whether to avail 'nil' rate of duty or to pay the duty. He would submit that the benefit of the Notification can be availed by the appellant which is advantages to them. 4. The learned Joint CDR on the other hand would contend that Sl. No. 244(B) of the Notification No. 6/2002-C.E. provides for payment of duty of Rs. 1/- per kg. while Sl. No. 244(C) provides for 'nil' rate of duty if the goods are manufactured out of refined edible oil on which approp....
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....e First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 (51 of 1975) has already been paid. Explanation. - For the purposes of this exemption, "refined edible oil" means fixed vegetable oils, which subsequent to their expression or extraction, have undergone any one or more of the following processes, namely :- Nil (a) treatment with alkali or, acid; (b) bleaching; and (c) deodorization, and conforms to the standards of "refined vegetable oil" read with the standards for the specified edible oils, as prescribed in the Prevention of Food Adulteration Act, 1954 (37 of 1954) and rules made thereunder. ....