1997 (2) TMI 220

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..... i Balasundaram, Member (J)]. The issue to be decided in these two appeals which arise against the order dated 24-6-1991 of the Collector (Appeals), Allahabad is whether the appellants product which is a dry distemper, was eligible for benefit under Notification No. 114/73 as amended in force after introduction of the new Tariff. 2. The department sought to deny the Notification on the gro .....

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