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TMI Blog1990 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of which indigenous cotton seed oil is used and cleared from a factory in any quarter of a financial year, from so much of the duty of excise leviable thereon as was equivalent to the amount calculated, at the rate specified in column 3 of the Table annexed thereto, on the quantity of indigenous cotton seed oil used in the manufacture of such vegetable product to the extent specified in column 2 of the said table. The table in question shows, under column 2, the extent of indigenous cotton-seed oil used in the manufacture of vegetable product and column 3 shows the rate of metric tonne of indigenous cotton-seed oil. 2. The said notification was superseded by another Notification No. 230/72-CED dated December 15, 1972 thereby sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puting the slab-wise rebate envisaged therein and the method adopted by the first petitioner in arriving at the total quantity of vegetable product was not correct and acceptable to him and accordingly by his order dated July 6, 1977 he rejected the two supplementary rebate claims preferred by the first petitioner. 4. Feeling aggrieved by the said order of the Assistant Collector of Central Excise, the first petitioner filed an appeal before the Appellate Collector, Central Excise and Customs, Bombay. The Appellate Collector was of the view that the total quantum of concession available to the first petitioner had to be worked out not for one quantity but for three different quantities for the same period and as such the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egetable product in the manufacture of which indigenous cotton seed oil was used. Controverting his arguments Mr. Bulchandani, learned Government Counsel, submitted that if the contention of Mr. Shiraj Rustomji is accepted, the very purpose for which the notifications in question were issued granting exemption to the producers at certain rates for using indigneous cotton seed oil in the manufacture of vegetable product would be defeated inasmuch as the central idea in granting such exemption was to encourage more and more use of indigenous cotton seed oil in the manufacture of vegetable product. Even otherwise, according to Mr. Bulchandani, a plain reading of the notifications shows that the entire vegetable product cleared from the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared during the prescribed period and as such the total quantity of vegetable product produced and cleared is required to be taken into consideration for determining the percentage of cotton seed oil used. I find no substance in the argument of Mr. Shiraj Rustomji that a bare reading of the notifications shows that only that portion of the vegetable product in the manufacture of which indigenous cotton seed oil was used and cleared from the factory in any quarter of a financial year has to be taken into consideration for calculating the amount of exemption as per the table appended to the notifications for the simple reason that there is no provision in the notifications that only such batches of vegetable products should be taken into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but has to apply its independent mind to resolve the dispute between the parties. It is no doubt true that the Assistant Collector and the Additional Secretary to the Government of India heavily relied on and acted upon certain clarification issued by the Government of India with regard to the notifications in question but apart from such clarification issued by the Government of India, in my opinion, the interpretation given by the Assistant Collector and the Additional Secretary to the Government of India to the notifications in question is correct. Therefore, whether or not these authorities were guided by the clarification issued by the Government of India, in my judgment, the correct interpretation of the notifications would be to tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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