1994 (7) TMI 203 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants regarding the demand raised under the Vegetable Oil Cess Act, 1983. The appellants claimed that the oil extracted from oil cakes by solvent extraction method does not fall under the definition of Vegetable Oil as per the legislation, citing relevant court rulings. The Tribunal agreed with this argument and granted consequential relief based on previous rulings.