1998 (9) TMI 251

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..... nts. [Order per : P.C. Jain Member (T)]. The authorities below took up the question of benefit of exemption under Notification No. 101/66 for the two products namely (1) Turkey Red Oil and (2) Det Oil. The Asstt. Collector, Central Excise, Bombay-1 denied the benefit of the said notification to the two products in question and thus confirmed a number of show cause notices issued by the D .....

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..... OSAA or OSAA preparation, no process is ordinarily carried on with the aid of power or with steam or heating. It is not disputed by the Revenue, as found by the appellate authority, that no process was carried out with the aid of power or steam. Therefore the benefit of the said Notification has been extended to the respondents in respect of the other product namely, Det Oil. The lower appellate a .....

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..... tated that benefit of Notification 101/66 cannot be extended. We have heard the learned JDR. We do not find any substance in this ground of the appeal. Report of Dy. Chief Chemist regarding specifications was in the context of Notification No. 208/69-C.E. and not in the context of Notification of 101/66-C.E. Those specifications do not come in the way of extending to appellants benefit of Notifica .....

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