1978 (6) TMI 166

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..... from certain amounts of duty sanctioned under Notification No. 230/72, dated 15-12-1972 and Notification No. 111/73, dated 28-4-1973, they submitted a claim for rebate on the percentage of COTTON SEED OIL used in this manufacture of that quantity of VEGETABLE PRODUCT. The Assistant Collector rejected their claim for rebate on the ground that percentage of Cotton Seed Oil has to be worked out on t .....

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..... serial number representing the slab rates as aforesaid shall be computed separately and totalled up. This proviso clearly shows that the quantum of concession available has to be worked out not for one quantity but for three different quantities for the same period otherwise the question of totalling up the quantum would not arise. If this is the intention as it appears to be, the total produ .....

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