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TMI Blog1994 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... resident]. This is an appeal against the order of Collector, Central Excise, Cochin No. 46/88, dated 10-8-1988. 2. The appellants were issued a notice on 24-8-1994 for today s hearing. The notice has, however, come back undelivered. 3. However, in view of the nature of the case before us we decided to hear the ld. DR and then decide whether there was a need for re-issue of the notice or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etable product means any vegetable oil or fat which, whether by itself or any mixture with any substance, has by hydrogenation or by any other process has been hardened for human consumption. It was therefore, the department s contention that this notification grants exemption to vegetable product was applicable to that quantity of the product which was produced on hydrogenation and the quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Til oil was eligible for exemption and they had rightfully claimed it. 8. We have considered the above submissions. We observe that the appellant s contentions have strong force. The product remains vegetable product as known in the market even after addition of the oil and/or Vitamin A. It is immaterial as to whether they are added before or after hydrogenation till the product as known to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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