2000 (4) TMI 74

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....on of delay in filing the supplemental appeal in response to the defect memo issued by the Registry. In view of the long standing practice of this Tribunal where condonation of delay is in filing the supplemental appeal. COD application is allowed when the main appeal having been filed within time, the delays are condoned and the applications allowed. 2.Since appeal Nos. E/240 to 250/2000 of G.P. industries and others were also on exactly similar issue, although the orders impugned are different, from the above noted appeals of Andhra Sugars, therefore, by common consent of these appellants, these appeals and the stay petitions are being considered together and disposed of by this common order. 3.Heard Shri T. Ramesh, learned Advocate....

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....d that Acid oil or soap stock being connected with the processes which is other than the process of extraction of oil, the Notification concerned is not available to it. The learned Commissioners have clearly held that Oil Extraction Industry is limited to extraction of oil. However, the soap product or Acid oil emerges from the further refining of the oil extracted whereas in the Extraction Industry it is the oil seeds or oil cake which is the input in processing by which the soap stock emerges. Therefore, the learned DRs submit that there is no infirmity in the findings of the learned Commissioners in the orders impugned. 6.On consideration of the merits of the issue we are of the clear view that the matter has been considered in great....

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....d the refined oil is hydrogenated, it would be unreasonable to seek to divide a portion of the factory into one which form part of the solvent extracting industry and another which does not. Such a factory would very much be within the oil mill or solvent extraction industry as the case may be and the benefit of the notification available. 8. Appeals allowed. Impugned order set aside. Consequential relief. 7.Similarly in CCE v. Mehta Vegetable Products (P) Ltd. case (supra), this issue was considered with respect to the old tariff item No. 68 but same Notification had continued to exist during the period of these appeals also i.e. Notification No. 115/75-C.E., dated 30-4-75. Therein also the Tribunal had relied upon the earlier decisi....