9911796707
TMI Blog1998 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... rt dated April 21, 1988 is whether Rice Bran Oil is `Vegetable oil for the purpose of the Vegetable Oil Cess Act, 1983 (hereinafter referred to as the `Cess Act ). The expression `Vegetable Oil is not defined in the Cess Act and we have to go to the definition of the said expression in Section 3(h) of the National Oil Seeds and Vegetable Oil Development Board (hereinafter referred to as the `Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Nagpur Bench) in Bhasir Oil Mills Ors. v. Union of India and Ors. 1990 (47) E.L.T. 305 wherein a contrary view has been taken. It has not been shown that any appeal has been filed against the said decisions. 3. The Allahabad High Court has pointed out that rice bran is the upper brownish part of the rice which is taken out in powder form when rice obtained from husking of paddy is processe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Judges have taken the view that rice bran oil was not intended to be covered by the expression of `Vegetable Oil as defined in Section 3(h) of the Development Board Act. 5. It has been pointed out by Shri Nageswara Rao that the Cess Act was repealed in the year 1987. 6. Having regard to the object underlying the enactment of the Cess Act, viz., to make available funds to the Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed by the appellants in pursuance of the interim order passed by this Court shall stand discharged. As regards refund of the amount paid it will be open to the appellants to move the appropriate authority and if any such application is made, the same shall be considered in accordance with the principles laid down by this Court in Mafatlal Industries Ors. v. Union of India Ors., 1997 (89) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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