1978 (6) TMI 166

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....the appellants on 26-4-1978 and they were represented by Shri C. S. Lodha. 2. Shri Lodha submitted that in view of the exemption from certain amounts of duty sanctioned under Notification No. 230/72, dated 15-12-1972 and Notification No. 111/73, dated 28-4-1973, they submitted a claim for rebate on the percentage of COTTON SEED OIL used in this manufacture of that quantity of VEGETABLE PRO....

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.... notification on the subject, there is a specific proviso as proviso No. (ii) which reads: "quantum of the concession available under each serial number representing the slab rates as aforesaid shall be computed separately and totalled up." This proviso clearly shows that the quantum of concession available has to be worked out not for one quantity but for three different quantities for the ....