1995 (9) TMI 127

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....ble Oil Cess Act, 1983, on a quantity of 23, 264.30 quintals of Cotton seed oil extracted by the appellants during the period 1-3-1986 to 30-9-1986. 2. The appellants have filed written submissions and have prayed that the appeal may be decided on merits. In their written submissions the main points raised by the appellants are that (1) Since the Hon'ble Finance Minister in his Budget Speech on 28-2-1986 had declared that Cess on Cotton, Copper and Vegetable Oils will be dispensed with, the concerned Ministries were expected to take necessary measures in this regard and on account of the promise made by the Finance Minister the Department was estopped from recovering Cess in this case on cotton seed oil (2) No Cess was leviable on o....

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....ven by the Hon'ble Finance Minister in his Budget Speech on 28-2-1986 that Cess on certain Vegetable Oil would be withdrawn, we are inclined to agree with the finding of the Collector (Appeals) that there cannot be any promissory estoppel against express provisions of law. 5. The second point raised by the appellant is that the demand for recovery of Cess on cotton-seed oil confirmed by the impugned order is not sustainable since in terms of the definition given in Section 3(h) of National Oil Seeds and Vegetable Oil Development Board Act, 1983, Cess was attracted only on Vegetable Oil produced from oil-seeds or any other oil bearing material of plant origin, whereas they had extracted oil out of `oil-cakes' which could not be deemed as ....

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.... Section 3 of Act 30 of 1983 authorised the imposition of Cess only on vegetable oil produced in a mill. The argument of the petitioner is that the bran oil is not a vegetable oil within the meaning of these Acts. Act 30 of 1983 does not define the word `vegetable oil' but refers to Act 29 of 1983 for the meaning of that word. In Section 3(h) of Act 29, 1983 the word `vegetable oil' is defined to mean any oil produced from oil seeds or any other oil bearing material of plant origin. The question is whether rice bran out of which rice bran oil is produced is an oil-bearing material of plant origin. It is nobody's case that the rice bran oil is produced from any seeds. Nor can any one contend to the contrary that rice bran is an oil yielding ....