1998 (10) TMI 77

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..... Member (J) [Order per : P.C. Jain, Member (T)]. - The short question involved in these appeals is whether the oil extracted from rice bran by solvent extraction process is liable to cess under the Vegetable Oil Cess Act, 1983 or not. This question revolves around the controversy whether the vegetable oil as defined under Section 3(h) of the National Oil Seeds and Vegetable Oil Development Board A .....

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..... ppeal has been allowed by setting aside the judgment of Andhra Pradesh High Court mentioned Supra. The judgment of Apex Court is dated 19th Feb., 1998 in Civil Appeal No. 2321 of 1988 [1998 (103) E.L.T. 481 (S.C.)]. 5.On a query from the Bench, ld. Advocate Shri G.R. Sethi submits that the said judgment has been circulated to the appellants by Solvent Extractors Association of Punjab to their mem .....

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..... le to accept the said plea because there is no prima facie doubt on the authenticity of the photo copy of the said judgment produced by the ld. Advocate, Shri G.R. Sethi, particularly when he has duly attested the copy of the letter from Solvent Extractors Association of Punjab dated 17-4-1998 under which the said judgment has been circulated to the members of that Association. Even, otherwise, we .....

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