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G.SANKARAN, S.L.PEERAN, S.V.MARUTHI
Akola Oil Industries Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
G. Sankaran, President
1. By the impugned order, the Collector of Central Excise, Nagpur, confirmed a demand amounting to Rs. 9,41,179.95 against the appellants under Section 11A of the Central Excises and Salt Act, 1944, read with the proviso thereto.
2. A brief background will help to better understand the case. The appellants are engaged in the manufacture of Vanaspati or Vegetable Product. During February and March, 1984, they availed themselves of duty exemption to the tune of Rs. 9,41,179.95 , on Vegetable Product manufactured from a mixture of indigenous rice-bran oil of edible grade and other oils, in terms of Central Excise Notification No. 259/83 dated 15-10-1983 without, however, giving a notice to the Assistant Collector, Central Excise in writing within one month of the publication of the notification as required therein. It appears that the appellants sent a letter to the Assistant Collector conveying their intention to avail themselves of the benefit of the notification, on 14-11-83 which was, however, received in the Assistant Collector's office only on 28-11-83 i.e. after more than a month from the date of the notification. On account of this delay and the fact
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