Judgment

PARIPOORNAN

( 1 ) THIS batch of 4 connected appeals under the central Excises and Salt Act, 1944, is filed by the assessee by special leave granted by this court. The Revenue issued six demand notices against the assessee for recovery of differential duty involved in the clearances for different periods. The first batch of demand notices (Item Nos. 1 to 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 Appeals 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 before the Customs, Excise and Gold (Control) Appellate tribunal, hereinafter referred to as "the tribunal" or cegat, as evidenced by E/a- 2563/85-C and A No. 448/86-C. The sole question that arose before the Appellate tribunal 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 petition for referring certain questions of law to this court against the common order of the Appellate tribunal passed in the above two appeals dated 21/5/1986. The tribunal dismissed the said petition holding that the questions formulated by the appellant related, among other things, to the determination of questions having relation to the rate of duty of excise and value of goods for the purpose of assessment and hence a reference application on that score does not lie. Against the order so passed by the tribunal dated 30/1/1987, the appellant filed special leave petitions in this court and leave having been granted by this court, were registered as Civils Nos. 1308-09 of 1987. Against the common order passed in the appeals dated 21/5/1986, two appeals have been filed evidenced by CA 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 Appeals Nos. 2221-22 of 1987, on the merits of the case, it is unnecessary to consider the questions posed in CA 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 counsel for the respondent (Revenue) Shri Joseph Vellapally. The facts of this case are in a narrow compass. The appellants are manufacturers of a vegetable product falling under Item No. 13 of the central Excises and Salt 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 Rs. 10. 00 per quintal under the said notification. The Revenue took the view that the appe