Shyam Oil Cake Ltd vs Collector Of Central Excise, Jaipur on 23 November, 2004
2. It appears from the facts of the case that the period under adjudication was 17/12/04 to 12/01/05 and duty on refined oil was discharged on 02/03/2005. Prior to March 1986, process of manufacture of refined oil adopted was not amounting to manufacture. Learned counsel for respondent relies on the decision of Apex Court in the case of Shyam Oil Cake Ltd. vs. CCE, Jaipur reported in 2004 (174) E.L.T. 145 (S.C.) to submit that refined oil was not in tariff entry for levy of duty prior to March 1986. But as soon as Finance Bill, 2005 was introduced it paid duty on 02/03/2005 for which no interest may be demanded in respect clearances of 17/12/2004 to 12/01/2005.