1994 (9) TMI 185

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....Arora, JDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector, Central Excise, Cochin No. 46/88, dated 10-8-1988. 2. The appellants were issued a notice on 24-8-1994 for today's hearing. The notice has, however, come back undelivered. 3. However, in view of the nature of the case before us we decided to ....

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....Notn. No. 115/86 (as amended). The relevant portion of the Notn. states that :- Definition : "(i) Vegetable product means any vegetable oil or fat which, whether by itself or any mixture with any substance, has by hydrogenation or by any other process has been hardened for human consumption." It was therefore, the department's contention that this notification grants exemption to vegetabl....