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TMI Blog2002 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 14/95, dated 16-3-95 in respect of the Tallow produced by them. 2. The appellant is engaged in the manufacture of various products including animal fat or tallow. Under Notification No. 18/91, dated 25-7-91 exemption has been granted from Central Excise duty. The appellant was clearing the product claiming the above exemption. While so, show cause notices dated 22-9-94 and 16-1-95 were received by the appellant directing them to show cause why their claim for exemption under the above notification shall not be refused for the reason that tallow which is obtained from buffalo which is the product of the appellant will not be covered by the Exemption Notification Nos. 18/91 and 2/94 relating to Mutton Tallow . Assessee contested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable in respect of demand for the period 25-7-91 to 28-2-94. So also Sections 11AC and 11AB would not be applicable for the above period. The learned Counsel made submissions on the merits of the contention that tallow from buffalo would also come within the term Mutton Tallow as it is understood in the trade. 5. We will first consider the contentions raised by the appellant on the ground of limitation. The appellant had addressed a communication dated 5-8-97 to the Superintendent of Central Excise, Town Range IV, Aurangabad informing him that they are to acquire the meat and leather processing factory located at Gevrai, Aurangabad from Brooke Bond India Ltd. and they are submitting their application for grant of L-4 licence in their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent of Central Excise dated 14-6-94 to its customer to reverse the Modvat credit taken since Mutton Tallow is fully exempted from Central Excise duty. It is contended that both the Central Excise authorities as well as the appellant were under the bona fide belief that the appellant s product was Mutton Tallow even when they were processed from buffalo. 7. From the facts detailed above, we are inclined to accept the contention raised by the appellant that there was no suppression of fact on the part of the appellant during the relevant period that it was producing tallow which is termed as Mutton Tallow from buffalo. Apparently, both the department as well as the assessee were sharing the same view on this aspect. If that be so, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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