9911796707
TMI Blog1994 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... o 3), dated 18-6-1983, 20-7-1983 and 28-2-1984 involved a duty total amounting to Rs. 13,45,851.76, as evidenced by the order of the Assistant Collector, Central Excise, dated 11-6-1984. The second batch of demand notices (Item Nos. 4 to 6) involved a duty amounting to a total of Rs. 4,99,874.85, as evidenced by the order of the Assistant Collector, Central Excise, dated 17-6-1984. 2.The assessee (the appellant herein) preferred appeals before the Appellate Collector, against the aforesaid orders of the Assistant Collector. By a consolidated order in Appeal Nos. M/1231-1232/TH-788-789/85, dated 6-8-1985 the Appellate Collector set aside the demands and allowed the appeals filed by the assessee. Thereupon, the revenue filed two appeals befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant filed special leave petitions in this Court and leave having been granted by this Court, were registered as Civil Appeal Nos. 1308-09 of 1987. Against the common order passed in the appeals dated 21-5-1986, two appeals have been filed evidenced by C.A. Nos. 2221-2222 of 1987. In all the four appeals, the only question involved is interpretation of Notification No. 61/71, dated 29-5-1971 as amended by Notification No. 40/72, dated 17-3-1972. In the light of our decision in Civil Appeal Nos. 2221-2222 of 1987, on the merits of the case, it is unnecessary to consider the questions posed in C.A. Nos. 1308-09 of 1987, which will be only academic. We hold so. 3.We heard counsel for the appellant (assessee) Shri M.S. Ganesh and coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans any vegetable oil or fat which, whether by itself or in admixture with any other substances has, by hydrogenation or by any other process been hardened for human consumption Ten per cent ad valorem Exemption Notification No. 61/71, dated 29-5-1971 as amended by Notification No. 40/72, dated 17-3-1972, is to the following effect :- "Exemption to vegetable product produced out of indigenous Rice bran oil : In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt such vegetable product as is made from indigenous rice bran oil from the duty of excise leviable thereon to the extent of Rs. ten per quintal, subject to the following conditions, namely :- the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellants the exemption is for the entire quantity of vegetable product whereas according to the counsel for the revenue, the Notification has not exempted the vegetable products but only exempted indigenous rice bran oil to the extent it is represented in the vegetable product. After adverting to the rival pleas advanced by the parties the Appellate Tribunal concluded thus, in paragraphs 9 & 10 of its order dated 21-5-1986 : "Under the notification benefit of exemption is available in respect of vegetable product produced out of rice bran oil when, according to condition (i) of the notification it is in admixture with til oil or with other vegetable product produced from other oils, or with both. It is, therefore, not essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/- per quintal subject to the conditions following. The crucial words in the notification - "such vegetable product" "as is made from indigenous rice bran oil" from the "duty of excise leviable thereon" are important. The words "as is made from the indigenous rice bran oil" should be understood in a meaningful manner. The related or synonymous words for "as is" are many. Keeping the related words of "as is" in mind, it appears to us that the natural and proper meaning to be given to the enacting or main clause of the notification is, that the Central Government exempts such vegetable product, to the extent "it is made" or "as shown to be made" or "as represented to be made" or "as seen made", from indigenous rice bran oil. The title itse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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