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TMI Blog1996 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : S.K. Bhatnagar,Vice President]. These are two appeals filed by the Collector against the orders-in-appeal dated 27-6-1990 passed by Collector (Appeals), Ahmedabad. 2. Learned DR stated that a common issue is involved in both these cases and therefore, they may be heard together. The respondents are manufacturer of hardened oil. In one of the cases, the oil is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the Collector (Appeals), in his order dated 27-6-1990, has not recorded any finding in respect of the applicability or otherwise of the notification and merely recorded his finding with reference of the classification. Therefore, the matter was required to be remanded to him for recording a finding with reference to the exemption notification also. 5. Learned Counsel stated that he would also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Tribunal mentioned in Paragraph 7 of Tata Oil Mills case were made before the arguments started and are not indicative of the final conclusion of the Bench which has been recorded only in Paragraph 19 and 22 in which it has been held that extra hardened rice bran oil continues to remain a rice bran oil classifiable under Item 12. 7. In any eventuality, once the Hon ble Supreme Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Tarrif Item 12 and has not recorded any observation and finding with reference to the notification, there is no point in remanding the matter in view of the above legal position. 10. As a matter of fact, once the Collector has held that the goods were classifiable under Tariff Item 12, it automatically followed that the benefit of notification was not available although it would have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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