1987 (10) TMI 192

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..... eal by Revenue is eligibility of coated precipitated chalk to benefit of exemption under Notification No. 23/55-C.E., dated 29-4-1955 as subsequently amended. 2. Notice of the date of hearing was issued to the respondents and their Advocate by registered AD post on 28-8-1987. None is present for the respondents today nor has any communication been received from them. We, therefore, proceed to di .....

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..... that even if coated precipitated chalk be held mineral within the meaning of notification, there is no evidence as to end use of the material as specified in the notification. On going through the Tribunal decision, which reads as under :- If chalk includes, as it does in the notification precipitated chalk, we are of the view that coated precipitated chalk" is covered by expression precipit .....

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