9911796707
TMI Blog1997 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The appellants assail the order of the Collector (Appeals) by which he has upheld the order of the Assistant Collector denying the benefit of Notification No. 262/86 to refined groundnut oil manufactured by the appellants by the Solvent Extraction Method. In a nutshell, the facts of the case are that the appellant manufactured and cleared a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant and Shri J.M. Sharma, ld. JDR and carefully considered the rival submissions. 3. For a proper understanding of the issue in dispute it is necessary to set out the notification : Notification No. 262/86-C.E. Exemption to Fixed Vegetable Oils - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate from an officer not below the rank of a Deputy Director in the Directorate of Vanaspati, Vegetable Oils and Fats in the Ministry of Food and Civil Supplies to the effect that the said processed fixed vegetable oils have been manufactured from fixed vegetable oils extracted by the solvent extraction method; and (iv) the manufacturer undertakes to pay on demand in respect of such quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of demand in the present case and (b) the certificate does not indicate the basis on which the Directorate of Vanaspati, Vegetable Oils and Fats could come into conclusion that the groundnut oil manufactured by the appellants during the relevant period was of solvent extracted origin. We find that the appellants have explained satisfactorily that they had purchased the vegetable oil from M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate subsequently produced covers the period and quantity of the product in dispute. In this case there is no dispute that the entire period and the entire quantity are covered. Hence we hold that the benefit of Notification No. 262/86 is available to the above mentioned quantity of solvent extracted refined ground nut oil manufactured by the appellants during the period from January to Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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