1999 (11) TMI 355

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..... Respondent. [Order per: J.H. Joglekar, Member (T)]. -  M/s. Veg. Oils Ltd. (Later named as M/s. Godrej Foods Ltd. the present appellants) were obtaining oil by crushing oil seeds and also by solvent extraction methods. On 13-11-1984, the jurisdictional Supdt. of Central Excise wrot a letter to them that in terms of Vegetable Oil Cess Act, 1983, cess was leviable not only on the first varie .....

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..... challenged by the Government in the Supreme Court. His having so ruled on the levy, the present appeal is before us. 2. We have heard Shri R.G. Sheth, Advocate for the appellants and Shri A. Ashokan, JDR for the respondent. 3. The judgment of the Bombay High Court in the cited case very clearly held that oil extracted from oil cakes by solvent extraction process was not vegitable oil .....

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