1997 (6) TMI 110

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..... resident]. Appellant, engaged in the manufacture of vegetable products, claimed to have used cotton seed oil to the extent of 48.5% in respect of products cleared between 5-6-1986 and 30-6-1986 and on that basis availed rebate under Notification 115/86. Show cause notice was issued to the appellant proposing demand of Rs. 2,95,206.09 plus Rs. 9178/- as duty evaded. The claim for the larger a .....

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..... fore, the claim for duty to the extent of Rs. 2,95,206.09 must fail. 3. In the show cause notice it was alleged that 9.178 MTs did not contain 35% cotton seed oil and 7% rice bran oil and, therefore, was not admissible for rebate. The stand of the appellant was that even this quantity of vegetable products contained 48.5% cotton seed oil, in which case the notification would be applicable. The q .....

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