1994 (3) TMI 208

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....S. Agarwal, Advocate, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - This is an appeal by the Revenue challenging the impugned orders passed by the authorities below whereby they allowed the refund claim of the respondents for the duty amounting to Rs. 9331.48. 2. Brief facts leading to the present appeal are that the respondents M/s. Mehta Vegetable Products (P) Ltd.....

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....38 & 339/93-C, dated 29-10-1993 passed in the case of M/s. Rajadhiraj Industries v. Collector of Customs & Central Excise, Indore, [1994 (69) E.L.T. 148 (Tri.)] (Para 5) wherein it was held as under : ****** 4. In reply, Shri J.S. Agarwal, learned counsel for the respondents, submitted that the respondent is a composite mill who manufacture and clear refined VNE Oil falling under Item 1....

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....a, while recording the findings in paragraph 5, as extracted above, this Tribunal distinguished the said case of the present respondents (Order No. 481 to 482/89-C, dated 18-9-1989) on facts on the ground that the respondents' mill was a composite mill in which crushing of oil seeds was also undertaken. For ready reference the relevant portion of the said Order may also be reproduced as under : ....