1997 (5) TMI 181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (T)].- The facts leading to the appeal are that the appellants are manufacturing zinc by using the process of electrolysis wherein the metal is deposited. In the process of electrolysis the current is passed through the zinc sulphate solution to get deposits of zinc. For the purpose of electrolysis two terminal are necessary. One terminal is called anode and other is called cathode. In the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed and relied upon by him the appeal may be allowed. 3. Shri Jangir Singh, learned JDR reiterates the findings of the lower authorities. 4. Heard the submissions of both sides. Perused the case law. We find that the facts in the case before us are identical to those in the case decided by the Tribunal in the case of present appellants. 5. Following the ratio of this decision of this Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X