61/71 dated 29 5 1971, as amended by Notification No.
The second batch of demand numberices Item Nos.
The Revenue took the view that the appellants were number entitled to the benefit of the exemption under the said numberification.
Thereupon, the Revenue filed two appeals before the Customs, Excise and Gold Control Appellate Tribunal, hereinafter referred to as the Tribunal or CEGAT, as evidenced by E A2563/85 C and A No.
The Appellate Tribunal reversed the decision of the Collector, Central Excise Appeals and directed revision of the demands for duty within a period of six months from the date of the show cause numberice.
The assessee the appellant herein preferred appeals before the Appellate Collector against the aforesaid orders of the Assistant Collector.
Against the companymon order passed in the appeals dated 21 5 1986, two appeals have been filed evidenced by CA Nos.
In all the four appeals, the only question involved is interpretation of Notification No.
This is seen recorded in paragraph 3 of the order of the Appellate Tribunal dated 21 5 1986.
In the light of our decision in Civil Appeals Nos.
The appellants cleared their said vegetable products at companycessional rate of Rs 10 per quintal under the said numberification.
The appellants cleared their vegetable products at the companycessional rate of Rs 10 per quintal as per the aforesaid Notification No.
Against the order so passed by the Tribunal dated 30 1 1987, the appellant filed special leave petitions in this Court and leave having been granted by this Court, were registered as Civil Appeals Nos.
The appellant filed a petition for referring certain questions of law to this Court against the companymon order of the Appellate Tribunal passed in the above two appeals dated 21 5 1986.
40/72 dated 17 3 1972.
40/72 dated 17 3 1972, is to the following effect Exemption to vegetable product produced out of indigenous rice bran oil In exercise of the powers companyferred by sub rule 1 of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt such vegetable product as is made from indigenous rice bran oil from the duty of excise leviable thereon to the extent of rupees ten per quintal, subject to the following companyditions, namely the said vegetable product is issued out from a factory in admixture with til oil, or with vegetable product from other oils, or with both and that the proportion of the said vegetable product is in excess of one per cent of the total vegetable product in a particular companysignment.
1308 09 of 1987.
2221 22 of 1987, on the merits of the case, it is unnecessary to companysider the questions posed in CA Nos.
It was in these circumstances that 6 demand numberices for the recovery of the differential duty involved in the clearances for different periods were issued in two sets, amounting to Rs 13,45,851.76 and Rs 4,99,874.85.
It is only appropriate to quote the relevant item of tariff under which the duty is levied and the relevant exemption numberification on the basis of which only a lesser duty is leviable.
Tariff Item No.
The Tribunal dismissed the said petition holding that the questions formulated by the appellant related, among other things, to the determination of questions having relation to the rate of duty of excise and value of goods for the purpose of assessment and hence a reference application on that score does number lie.
448/86 C. The sole question that arose before the Appellate Tribunal was regarding the interpretation of Notification No.
61/71 dated 29 5 1971 as amended by Notification No.
The Revenue issued six demand numberices against the assessee for recovery of differential duty involved in the clearances for different periods.
The first batch of demand numberices Item Nos.
61/71 dated 29 5 1971 as amended by Notification No.
By Notification No.
13 of the First Schedule to the Central Excises and Salt Act, 1944, which is as under Item No.
The appellants are manufacturers of a vegetable product falling under Item No.
The demands were annulled by the Appellate Collector but restored by the Appellate Tribunal for a period of six months from the date of the show cause numberices issued to the appellants.
4 to 6 involved a duty amounting to a total of Rs 4,99,874.85 as evidenced by the order of the Assistant Collector, Central Excise, dated 17 6 1984.
By a companysolidated order in Appeals Nos.
M 1231 1232/TH 788 789/85, dated 6 8 1985 the Appellate Collector set aside the demands and allowed the appeals filed by the assessee.
1 to 3 , dated 18 6 1983, 20 7 1983 and 28 2 1984 involved a duty total amounting to Rs 13,45,851.76, as evidenced by the order of the Assistant Collector, Central Excise, dated 11 6 1984.
2221 2222 of 1987.
At the relevant time it carried a rate of duty of 10 ad valorem.
61/71 dated 29 5 1971 as amended by Notification No.
The facts of this case are in a narrow companypass.
40/72 dated 17 3 1972, exemption was granted to vegetable products produced out of indigenous rice bran oil.
Tariff description Rate of duty Ten per cent ad valorem Vegetable product means any vegetable oil or fat which, whether by itself or in admixture with any other substances has, by hydrogenation or by any other process been hardened for human companysumption Exemption Notification No.
40/72 dated 17 3 1972.
40/72 dated 17 3 1972 Before the Appellate Tribunal the Revenue companyceded that the demand issued against the appellant Company would be enforceable only for a period of 6 months from the date of demand cum show cause numberices and number with reference to the extended time limit laid down in the Central Excise Law.
The Judgment of the Court was delivered by PARIPOORNAN, J. This batch of 4 companynected appeals under the Central Excises and Salt Act, 1944, is filed by the assessee by special leave granted by this Court.
13 of the Central Excises and Salt Act, 1944.
61/71 dated 29 5 1971 as amended by Notification No.
