9911796707
TMI Blog1985 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R., for the Respondent. ORDER Because Notification No. 209/76-C E., dated 1-7-1976 was rescinded from 28-1-1978 the Assistant Collector, Central Excise, Ahmedabad, NG Division ordered that the concession was no longer available to the vegetable product even though indigenous cotton seed oil was used in its manufacture and it was cleared between 1-1-1978 and 27-1-1978. The Assistant Collector, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cancellation of the concession. The period for which they ask the concession was fully within the period when the notification was alive and in operation. 3. The learned Counsel for the department said that when the claim was made in March, 1978 the concession had been withdrawn. The calculations were to be made for periods January/June and July/December. The time when their vegetable product w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted and a few other stipulations. What interests us is the reasoning that the notification emphasises the six months period commencing in January and in July, as the case may be. The Asst. Collector said the total clearance of vegetable product from the factory was to be taken while allowing the rebate. This condition was not fulfilled "as the Notification No. 209/76 has been operating durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts the Asstt. Collector's assumption about the vegetable products control order but his reasonings are very difficult to understand. He says "in the normal course, the amount of vegetable product would have been worked out at the end of six months i.e. after 30-6-1978. But the notification entitling the rebate was itself rescinded on 28-1-1978". Had the normal course been available the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circuit, it must be given the concession. This claim was in respect of vegetable product cleared between 1-1-1978 and 27-1-1978 i.e. during the six-month cycle commencing 1st January, 1978. Notification No. 209/76-C.E. was valid during these 27 days. But we do not know the percentage of indigenous cotton oil used in its manufacture; only the Central Excise assessing officer has these details. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
