1987 (3) TMI 337

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..... ber (T)]. - This is an appeal filed by the Collector of Central Excise, Chandigarh against the order of the Collector, Central Excise (Appeals), New Delhi. 2. The brief facts of the case are that M/s. Oswal Vanaspati General Industries (respondents) who manufacture vegetable product falling under Tariff Item 13 of the Central Excise Tariff, availed of benefit of Notification No. 230/72-C.E .....

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..... e of the fact that the Central Excise authorities had drawn samples at three different stages of manufacture and subjected the same to chemical tests which showed that the cotton seed oil had been used in the manufacture of vanaspati. 3. The learned SDR, amongst other grounds, urged that the Collector (Appeals) had taken note of the samples drawn and had given his findings taking into account th .....

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..... not stated as to the frequency at which the samples were drawn and tested and whether these were drawn in respect of each batch of manufacture of vanaspati and whether these tests were in pursuance to the procedure prescribed in terms of the notification or otherwise. We observe that Section 35A of Central Excises and Salt Act does not envisage specifically that in case reliance is placed by Colle .....

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