1996 (10) TMI 200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri A.K. Agarwal, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are stay applications filed with reference to the order of Commissioner of Central Excise, Chandigarh dated Nil. 2. Learned counsel stated that the main issue involved in this case is as to whether rice bran oil was leviable to Cess under the Vegetable Cess Act, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted there are other authorities which have taken one or the other view in the matter and since this issue is highly contentious and debatable, therefore, the appellants should not be asked to deposit the amount at this stage. 5. It was also his submission that the Department was also not justified in invoking the extended period of limitation under these circumstances. 6. Learned D....