Judgment

RANGANATHAN, J :- These are appeals under Section 35L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The appellant, Tata Oil Mills Company Limited, is engaged in the manufacture of various varieties of soaps. The present dispute has arisen in relation to its factory at Ghaziabad in the State of Uttar Pradesh.

2. The dispute pertains to the eligibility of the appellant to the concession granted by the Central Government under Rule 8(1) of the Central Excise Rules, 1944 through notification No. 46 of 1972, subsequently amended by notifications Nos. 153 of 1973 dated 24-7-73, and 25 of 1975 dated 1-3-75. Even though there are three notifications,, the point is common and both the appeals involve the same question.

3. The question arises this way. Ad valorem excise duty at 20% is levied on soap which falls under item 15 of the first schedule to the Act. Notification No. 46 of 1972 exempts "such soap as is made from indigenous rice bran oil or from a mixture of such oil with any other oils from so much of the duty of excise leviable thereon as is equivalent to the amount of duty calculated at the rate of one rupee and fifty paise per metric tonne o