2002 (9) TMI 523

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..... grawal, Member (T)]. The issue involved in this appeal, filed by M/s. Kapurthala Northern India Tanners Ltd., is whether the benefit of Notification No. 2/94-C.E., dated 1-3-94 is available in respect of Bone Tallow manufactured by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants, besides manufacturing leather goods, manufacture Bone Tallow in respect of which they .....

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..... e arguments Shri R.C. Sankhla, learned D.R., reiterated the findings as contained in the impugned Order and submitted that in commercial parlance as well as in common parlance mutton means flesh of sheep; that the notification specifically exempts mutton tallow and not any other tallow, and, therefore, the benefit of notification will not be available in respect of Bone Tallow. He relied upon the .....

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..... is nothing, except two affidavits, to show that in trade parlance Bone Tallow and Mutton Tallow are the same thing or in common parlance Bone Tallow is also known as Mutton Tallow. The Affidavits are only saying that there is no difference between the Bone Tallow and Mutton Tallow and the Tallow purchased by them is understood by them as Mutton Tallow/Bone Tallow. The Commissioner in the impugned .....

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