1996 (12) TMI 54

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....he Customs, Excise and Gold (Control) Appellate Tribunal in the judgment and order under appeal, show, the appellants run a fish meal plant and fish oil is a by-product thereof. It is the contention of the appellants that they are entitled to an exemption from payment of excise duty in respect of the fish oil under a Notification (No. 115/75) dated 30-4-1975 issued under Rule 8 of the Central Exci....

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....nt of excise duty, which is the requirement if recovery is sought to be made after the ordinary period of 6 months. The Tribunal noted that the appellants had been called upon to obtain an excise licence in respect of the fish oil in or around October, 1977; that they had thereafter applied for a licence on 9-5-1978; that that licence had been found to be defective and was returned; and that there....