9911796707
TMI Blog1990 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the material time, in producing vegetable oil from oilseeds and processing the same. During the months of January and February 1984, they paid cess on the oil produced at Rs. 5/- per quintal. Later on, they preferred a claim for refund of the cess so paid amounting to Rs. 62,488.25 on the ground that they were not required to pay the cess at all. The contention was that under the Vegetable Oils Cess Act, 1983, cess was not payable on oil produced from oilseeds or any other oil bearing material of plant origin which had been subjected to any processing subsequent to the recovery of oil. This claim was dismissed by the Assistant Collector whose order was upheld by the Collector (Appeals). It is the latter s order that is now under appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, it defines mill as follows :- mill means any premises in which or in any part of which, vegetable oil is produced, or is ordinarily produced. With the aid of power. Explanation - Power" means electrical energy or any other forte of energy, which is mechanically transmitted and is not generated by human or animal agency." There is no dispute that the appellants are a mill for the purpose of the Act. Sub-section (2) of Section 2 provides that words and expressions used but not defined in the Act and defined in the National Oilseeds and Vegetable Oils Development Board Act, 1983; (Act No. 29 of 1983) shall have the meanings respectively assigned to them in that Act. The expression vegetable oil has been defined in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in the orders of the lower authorities. 7. Act No. 30 of 1983, as we have seen, provides for levy and collection of cess on vegetable oil produced in any mill in India at such rate not exceeding five rupees per quintal as the Central Government may specify by notification. It is no doubt true that there is no definition of vegetable oil in Act No. 30 of 1983 and Act No. 29 of 1983 containing the definition of the term had not some into force. This, in our opinion, would not mean that no cess whatsoever was payable till the enforcement of Act No. 29of 1983, that is, 8-3-84. The authority for levy and collection of cess on vegetable oils produced in any mill was clearly spelt out in Section 3 of Act No. 30 of 1983. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
