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TMI Blog1996 (7) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of a product described by them as spert . The Assistant Collector in his Order-in-Original held that the product described by the appellants as spert is nothing but a milk food and hence was not exempted in terms of Notification 17/70. The appellants went in appeal against this order of the Assistant Collector. The Collector (Appeals) set aside the order of the Assistant Collector and allowed the appeal of the respondents. Against this order of the Collector (Appeals) the department has come up in appeal before us. 3. Shri A.K. Madan, the learned SDR appearing for the Revenue submitted that the entry at Serial Number 14 of the Schedule to the Notification No. 17/70 broadly specifies the composition of the product co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a milk food. He submits that in their own case for an earlier period this Tribunal in their Final Order No. E/121/94-D, dated 24-2-1994 had held that the product spert manufactured by the respondents therein is not covered by entry 14 of the Schedule to the Notification 17/70, dated 1-3-1970 and that in this view of the matter it was exempted from payment of excise duty. The learned Counsel submitted that for arriving at this decision the Tribunal had relied on their earlier judgment in the case of CCE Pune v. Frozen Foods Ltd. - 1987 (27) E.L.T. 195. He submitted that the product in this two cases was the same namely, spert . He, therefore, submitted that their case was fully covered by ratio of the above two judgments and prayed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstood. The Assistant Collector added that it was for the respondent to defend his case as the show cause notice was based on the tariff wordings. This shows the lack of any precise or unassailable definition or meaning of the expression milk food". In this background, I do not see any reason why the opinions expressed by eminent persons in the field of food science and food technology, doctors, dealers and chemists, should not be accepted and acted upon, particularly, when the appellants have not placed any material before us which may throw any other angle of light to the proper understanding of the expression or contradict the opinion given by these persons. 20. Though Notification No. 17/70, dated 1-3-1970 is an exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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