1996 (9) TMI 292

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..... resident]. Appellant is absent in spite of notice of hearing, but has sent a request for disposing of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant is engaged in the manufacture of fibre glass products. They produce intermediate products, namely, Acqueous Solution of Phenol Formaldehyde Resin (with Barium Hydroxide) and Acqueous Solution of Pheno .....

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..... cise duty on the raw materials in reckoning the cost of raw materials under Rule 6(b)(ii) of the Rules. The appellant, being dissatisfied with the impugned orders to the extent they relate to claim for deduction of 50% of the sales-tax paid on the raw materials, has filed the present appeal. We asked Shri M. Ali, JDR the reason why the Assistant Collector allowed deduction of 50% of the sales-tax .....

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