1993 (3) TMI 227

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...., for the Respondents. [Order per: G.P. Agarwal, Member (J)]. -  The only issue involved in the present case is, as to whether the appellants are entitled to the benefit of exemption Notification No. 115/75-C.E., dated 30-4-1975 in respect of Acid Oil. 2. Shortly put the facts of the case are that, the appellants M/s. Rajasthan Vanaspati Products Ltd. Bhilwara, filed their revised Cl....

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....of the Assistant Collector. Hence the present appeal. 3. Arguing on behalf of the appellants, Shri R.P. Sethi, learned consultant, submitted that the authorities below gravely erred in distinguishing the Order-in-Appeal No. 353-354/CE/JPR/85 dated 3-9-1985 passed in the case of other manufacturer, namely, M/s. Mehta Vegetable Products, Chittorgarh, by saying that the benefit was granted to the ....

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....emises, she submitted that since the said Notification No. 115/75-C.E. applies only to the goods which fall under Tariff Item 68, the question of extending the benefit of the said Notification to the appellants in respect of Add Oil does not arise. 4. We have considered the submissions. For appreciating the controversy in hand, it would be advantageous to reproduce the said Notification as prev....