TMI Blog1991 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute regarding levy of cess on oil extracted by solvent extraction process is no longer alive in view of the judgment of the High Court of Bombay in the case of Bhasir Oil Mills v. Union of India reported in 1990 (47) E.L.T. 305 wherein the Court has held that oil extracted from oil cakes only by solvent extraction process is not vegetable oil but a distinct commercial commodity and, therefore, no cess can be levied upon the same under Section 3 of the Cess Act as it is not covered by the definition of the expression Vegetable Oil given in Section 3(h) of the Board Act. Therefore, the only issue which survives for determination is whether cotton seed oils extracted by expeller method is a vegetable oil . 2. The appellants comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude any such vegetable oil which has been subjected to any processing subsequent to the recovery of oil". 4. The contention of the appellants is that according to the definition of the expression Vegetable Oil , oil produced shall be from (i) oil seeds (ii) any other oil bearing material of plant origin. The words but does not include any such vegetable oil which has been subjected to any processing subsequent to the recovery of oil are conjunctive to the main part of the definition and, therefore, the definition of vegetable oil expressly provides for statutory exclusion or exemption of vegetable oil recovered but subjected to any processing subsequent to recovery and thus finally produced, from the liability to cess. The learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also not applicable to the facts of this case in view of the condition laid down therein that the final product should not be exempt from payment of duty. 6. The decision of the Tribunal in the case of Jayalakshmi Cotton and Oil Products (P) Ltd. v. Collector of Central Excise reported in 1990 (50) E.L.T. 268 applies on all fours to this case. We see no reason to differ from the same. We, therefore, uphold the impugned order in so far as it relates to the levy of cess on cottonseed oil extracted by expeller method. 7. Regarding limitation, the learned Counsel raises this issue for the first time before us. According to him the demands raised in the two show cause notices No. 1186/84 dated 26-7-1984 for the period 1-1-1984 to 30-6-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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