CCE AND C Vs. MAHARASHTRA OIL INDS. LTD.

JUDGEMENT

(1.) Maharashtra Oil Inds. Ltd., the respondent to this appeal filed a claim for refund of cess paid under the Vegetable Oil Cess Act, 1982 on oil obtained by a specially to cake solvent expression. The basis of the claim was the judgment of the Bombay High Court in Bhasir Oil Mills v. UOI held that oil obtained by solvent extraction was not vegetable oil as defined in Section 3H of the National Oil Seeds and Vegetable Oil Cess Act, 1982. the Additional Commissioner allowed part of the claim dismissing the reminder as barred by limitation. The Commissioner filed an appeal against the order which has been dismissed by the Commissioner (Appeals). Hence this appeal.

(2.) The grounds in the appeal are that the decision of the Tribunal in an unreported order dismissing an appeal urging the same contention by Coromandel Agro Products has been confirmed on appeal by the Supreme Court as reported in 1997 (93) ELT 874. It is not clear from the report in the publication whether this was a reasoned judgment of the Court. On the other hand, in the judgment in A.P. Rice Bran Solvent Extractors Association v. UOI , the Supreme Court has specifically approved the view taken by the Bombay High Court in Bhasir Oil Mills v. UOI. The ratio of that judgment will apply.

(3.) The appeal is therefore dismissed.