1998 (1) TMI 119

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..... der per : S.K. Bhatnagar, Vice President]. This is a Department s appeal filed with reference to the order of Collector (Appeals), Ahmedabad dated 29-11-1991. 2. Learned DR drew attention towards the appeal memorandum and stated that the basic issue involved in this case is the excisability and dutiability of `Phenol Formaldehyde Solution prepared by the respondents for use during the man .....

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..... Collector had erred in allowing the respondents appeal. 4. The Collector has held the goods as non-excisable and in the alternative, eligible to the benefit of Notification No. 201/79. Hence, the Department was aggrieved. 5. The notice for hearing was duly sent to the respondents but has been returned undelivered and the respondents have sent written submissions. 6. In the written submissio .....

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..... is hence, not goods subject to duty vide their Appeal No. E/839/90-C a copy of which is enclosed. 8. Learned DR stated that it is true that in respect of the same very product, the Tribunal has passed Order No. 336/96-C, dated 29-3-1996 in the respondents own case. 9. We have considered the above submissions. We observe that the respondents submissions are correct and the Tribunal has held .....

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