TMI Blog1994 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... een made , from indigenous rice bran oil. The title itself is exemption to vegetable product produced out of indigenous rice bran oil . It can only mean that the quantity of rice bran oil contained in the vegetable product is exempt. The Appellate Tribunal has considered the matter at great length in paragraphs 9 10 of its order placing emphasis on Notification as a whole and the two conditions following the enacting or main clause. We are of the view that the conclusion arrived at by the Tribunal is valid and tenable. The conclusion follows either by construing the plain language of the main clause alone or by construing the entire notification alongwith the conditions. No interference is called for with the decision rendered by the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal was regarding the interpretation of Notification No. 61/71 dated 29-5-1971 as amended by Notification No. 40/72 dated 17-3-1972. Before the Appellate Tribunal the revenue conceded that the demand issued against the appellant company would be enforceable only for a period of 6 months from the date of demand-cum-show cause notices and not with reference to the extended time limit laid down in the Central Excise Law. This is seen recorded in paragraph 3 of the order of the Appellate Tribunal dated 21-5-1986. The Appellate Tribunal reversed the decision of the Collector Central Excise (Appeals) and directed revision of the demands for duty within a period of six months from the date of the show cause notice. The appellant filed a petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alt Act, 1944. At the relevant time it carried a rate of duty of 10% ad valorem. By Notification No. 61/71 dated 29-5-1971 as amended by Notification No. 40/72 dated 17-3-1972, exemption was granted to vegetable products produced out of indigenous rice bran oil. The appellants cleared their said vegetable products at concessional rate of ₹ 10/- per quintal under the said Notification. The revenue took the view that the appellants were not entitled to the benefit of the exemption under the said notification. It was in these circumstances that 6 demand notices for the recovery of the differential duty involved in the clearances for different periods were issued in two sets, amounting to ₹ 13,45,851.76 and ₹ 4,99,874.85. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... til oil, or with vegetable product from other oils, or with both; and that the proportion of the said vegetable product is in(ii) excess of one per cent of the total vegetable product in a particular consignment. The appellants cleared their vegetable products at the concessional rate of ₹ 10 per quintal as per the aforesaid Notification No. 61/71, dated 29-5-1971, as amended by Notification No. 40/72, dated 17-3-1972. 5.The short question that arises for consideration is whether the appellants are entitled to the benefit of the exemption afforded by the aforesaid notification? Counsel for the appellants reiterated the pleas advanced before the Tribunal and contended that the exemption is applicable with reference to the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must come into existence independently to be eligible for the benefit of the said Notification. What is required to be proved is that there is a component of the vegetable product attributable to the rice bran oil and so long as it can be proved to be there in the final product and so long as other conditions are satisfied, benefit of exemption is available in respect of this vegetable product. Reading the notification as a whole, therefore, the expression `vegetable' product as is made from indigenous rice bran oil (which is exempted under the notification) has to be read as `vegetable product as is made from indigenous rice bran oil' only) otherwise condition (i) would have read `the said vegetable product is issued out from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out of indigenous rice bran oil . It can only mean that the quantity of rice bran oil contained in the vegetable product is exempt. The Appellate Tribunal has considered the matter at great length in paragraphs 9 10 of its order placing emphasis on Notification as a whole and the two conditions following the enacting or main clause. We are of the view that the conclusion arrived at by the Tribunal is valid and tenable. The conclusion follows either by construing the plain language of the main clause alone or by construing the entire notification alongwith the conditions. No interference is called for with the decision rendered by the Appellate Tribunal. 7.Appellant's counsel submitted that if due stress is given to the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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