1978 (9) TMI 54 - CGOVT - Central Excise

Summary

The Government of India considered a Revision Application regarding the classification of phenolic resins. The petitioners argued that the product in question should be eligible for a concessional rate based on the definition in a notification. However, the Government found that the product did not fall under the specified definition and that the show cause notice for duty was not time-barred. The order-in-appeal was upheld, and the Revision Application was rejected.