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TMI Blog2014 (2) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent falls under the category of "oil mill and solvent extraction industry". If it be so, benefit of the above said notification will be extendable to the respondent herein. We find that the adjudicating authority has correctly done so by relying upon the decisions of this Tribunal. The said decisions are already cited herein above, in the submissions made by the learned advocate. We find that the revenue is not able to bring on record any contrary evidence to indicate that respondent is not an oil milling and solvent extraction unit. The entire exercise of the revenue in this appeal seems to be that the respondents is not "oil milling and solvent extraction unit", they were also manufacturing soap which is not a bye-product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture soap which they clear without payment of duty by availing benefit of Notification No. 115/75 dtd 30.4.1975 as amended and also clear fatty acids from their factory without payment of duty availing benefits of the same exemption notification. The lower authority issued show cause notice alleging that soap is not a bye-product that arises during the course of manufacture of refined edible oil/vanaspti but a finished product in its own, hence the assessee is not eligible to avail the benefit of Notification No.115/75. Both the show cause notices were decided by the adjudicating authority holding as to the allegations being correct. The said orders were set aside by the Tribunal vide final order dtd 22.7.2005 and remanded the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct of oil mill and solvent extraction industry. It is the submission that the adjudicating authority has erred in dropping the proceeding initiated by the show cause notices and the assessee should be denied the benefit of exemption notification No.115/75 CE. 5. Learned advocate appearing on behalf of the respondent assessee would draw our attention to Notification No.115/75 CE and submit that there is no requirement as has been canvassed by the departmental representative. It is his submission that the revenue authorities have accepted that assessee is a composite mill engaged in oil and solvent extraction and falls under the category specified in the notification. He would submit that the decision of the tribunal in the case of M/s A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coir Industry 2. Cashew Industry 3. Tanning Industry 4. Oil Mill and Solvent Extraction Industry 5. Rice Milling Industry" 9. It can be seen from the above reproduced notification, all the products manufactured by the assessee in one of the industries specified in the schedule of the notification are eligible for exemption. As already recorded herein above, there is no dispute that the respondent falls under the category of "oil mill and solvent extraction industry". If it be so, benefit of the above said notification will be extendable to the respondent herein. We find that the adjudicating authority has correctly done so by relying upon the decisions of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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