1997 (6) TMI 110

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..... or the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of vegetable products, claimed to have used cotton seed oil to the extent of 48.5% in respect of products cleared between 5-6-1986 and 30-6-1986 and on that basis availed rebate under Notification 115/86. Show cause notice was issued to the appellant proposing demand of Rs. 2,95,206.09 plus Rs .....

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..... e element was not to be part of assessable value. Therefore, the claim for duty to the extent of Rs. 2,95,206.09 must fail. 3. In the show cause notice it was alleged that 9.178 MTs did not contain 35% cotton seed oil and 7% rice bran oil and, therefore, was not admissible for rebate. The stand of the appellant was that even this quantity of vegetable products contained 48.5% cotton seed oil .....

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