2002 (9) TMI 523

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..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by M/s. Kapurthala Northern India Tanners Ltd., is whether the benefit of Notification No. 2/94-C.E., dated 1-3-94 is available in respect of Bone Tallow manufactured by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants, besides manufacturing leather goods, manuf .....

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..... etation of notification. 3. Countering the arguments Shri R.C. Sankhla, learned D.R., reiterated the findings as contained in the impugned Order and submitted that in commercial parlance as well as in common parlance mutton means flesh of sheep; that the notification specifically exempts mutton tallow and not any other tallow, and, therefore, the benefit of notification will not be available .....

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..... the flesh of a matured sheep used for food". There is nothing, except two affidavits, to show that in trade parlance Bone Tallow and Mutton Tallow are the same thing or in common parlance Bone Tallow is also known as Mutton Tallow. The Affidavits are only saying that there is no difference between the Bone Tallow and Mutton Tallow and the Tallow purchased by them is understood by them as Mutton Ta .....

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