1998 (10) TMI 188

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..... . Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts giving rise to the above appeal are that the appellants are engaged in producing vegetable oils with the aid of power. Since they had not paid the vegetable oil cess chargeable under Section 3(1) of the Vegetable Oil Cess Act, 1983 @ Rs. 5/- per quintal, 3 show cause notices for recovery .....

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..... his plea, holding that the vegetable oil cess is leviable as soon as the vegetable oil is extracted that i.e. before the vegetable oil is removed for further processing either within the same factory or mill or elsewhere, as per Rules 9 and 49 of the Central Excise Rules, 1944. He, however, held that cess is not leviable on the vegetable oil after processing. Hence this appeal. 2.  We have h .....

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..... . Soyabean is admittedly an oil seed and is hence covered by the definition as above. Cess is leviable as soon as the vegetable oil is extracted i.e. before it is removed for further processing either within the same factory or elsewhere. Hence the assessee is liable to pay cess on the soyabean oil obtained by them by the solvent extraction of oil seeds. If such vegetable oil is subsequently proce .....

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