1997 (1) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri J. M. Sharma, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants assail the order of the Collector (Appeals) by which he has upheld the order of the Assistant Collector denying the benefit of Notification No. 262/86 to refined groundnut oil manufactured by the appellants by the Solvent Extraction Method.  In a nutshell, the facts of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt extraction method. 2. We have heard Shri N.C. Sogani, Ld. Consultant and Shri J.M. Sharma, ld. JDR and carefully considered the rival submissions. 3. For a proper understanding of the issue in dispute it is necessary to set out the notification : Notification No. 262/86-C.E. Exemption to Fixed Vegetable Oils - In exercise of the powers conferred by sub-rule (1) of Rule 8 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Assistant Collector of Central Excise may allow in this behalf produce a certificate from an officer not below the rank of a Deputy Director in the Directorate of Vanaspati, Vegetable Oils and Fats in the Ministry of Food and Civil Supplies to the effect that the said processed fixed vegetable oils have been manufactured from fixed vegetable oils extracted by the solvent extraction method; and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-1992 cannot held good for the past period of January to March 1991 which was the period of demand in the present case and (b) the certificate does not indicate the basis on which the Directorate of Vanaspati, Vegetable Oils and Fats could come into conclusion that the groundnut oil manufactured by the appellants during the relevant period was of solvent extracted origin.  We find that the ap....