1994 (7) TMI 100

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....ion of 1971 granting some concession in the matter of excise duty for vegetable products made from indigenous rice bran oil to the extent of Rs. 10/- per quintal subject to certain conditions. Petition also refers to Annexure-1 notification dated 15-10-1983 granting concession up to the extent of Rs. 30/- per quintal on certain conditions. The petitioners gave Annexure-1-A undertaking as required by Annexure-1 notification. The petitioners submitted return under Rule 173-C of the Central Excise Rules, 1944 on the basis of the tariff rate of 5%. The petitioners complain that the concession under Annexure-1 notification has been withdrawn by Annexure-2 dated 30-4-1984. The Assistant Collector, Central Excise issued Annexures-5, 7, 9, 11 and 1....

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.... intention. 2A.Learned counsel for the parties are not in a position to indicate the tariff rate in Item 13 of the First Schedule prevailing for the year in question. Ann.1 notification was declared to remain in force up to 31-12-1984. Notification dated 30-4-1984 is a notification issued in supersession of Annexure-1 notification. By this notification also, Government exempted vegetable products made solely from indigenous rice bran oil of edible grade covered by Item 13 of the First Schedule of the Act from so much duty of excise leviable as is equivalent to the amount calculated at the rate of Rs. 30/- per quintal on the quantity of indigenous rice bran oil of edible grade used in the manufacture of the said vegetable product, subject....