9911796707
TMI Blog1997 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri D.S. Negi, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of the Collector of Central Excise (Appeals), Chandigarh dated 19-7-1991. 2. Ld. counsel stated that the appellants are engaged in the refining of vegetable non-specified fixed vegetable oils and have been availing the benefit of Notification No. 262/86, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be produced. Therefore, but they have been able to obtain the same and they have been filed before the Tribunal. This Certificate issued by the Directorate in the Ministry of Food and Civil Supplies, Directorate of Vanaspati, Vegetable Oils and Fats is dated 14-3-1995 and mentions the relevant period and the quantity of the oil. 6. It also shows that this certificate was issued on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Collector of Central Excise, Jaipur (Appeal No. E/5230/92-C) [reported in 1997 (92) E.L.T. 423 (Tribunal)] passed by the Tribunal recently. 7. Ld. DR drew attention to the order-in original and order-in-appeal and reiterated the views of the Department as contained therein and emphasised that the Notification requires the certificate to be produced within the time allowed by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been manufactured from fixed vegetable oils extracted by the solvent extraction method; and therefore, in the normal course such a certificate was required to be produced within the time allowed by the Assistant Collector. However, the appellants have been able to satisfactorily explain the reasons for delay and they have now filed the required certificate from the Director of Directorate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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