1998 (10) TMI 192

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....ent. [Order per : P.C. Jain, Member (T)]. - The appellant herein is a manufacturer of vegetable product out of rice bran oil. A show cause notice (including corrigendum thereof) was issued to the appellants herein as to why the rebate claimed by them for use of rice bran oil in manufacture of vegetable product be not denied to them on the two grounds mentioned below :- 1.  on the bas....

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....e have also gone through the impugned order and the other relevant papers on records. Main contention of the appellants on the question of admissibility of the rebate is that the evidence relied upon by the Revenue for denying the benefit of rebate under the said notification on the basis of Chemicals Examiner's report is not at all sustainable inasmuch as the sample has been drawn from raw rice b....