1998 (8) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Appellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : V.K. Agarwal, Member (T)]. The issue involved in the appeal is whether the benefit of Notification No. 114/73 is available in respect of products - dry distemper colour powder and oxide colour. Shri N. Mullick, learned Advocate submitted that as far as dry distemper is concerned, the issue is settled by the Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o binding agent was used by the appellants as oxide colour is mixed with cement and cement has its own binding characteristics. He finally submitted that no evidence has been adduced either in the show cause notice or in the impugned order to show as to how the Department came to the conclusion that oxide colour manufactured by them contained the binding agent exceeding 4%. 2. Countering the arg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t on record any evidence to show that the product contains binding agent exceeding 4%. Accordingly the benefit of the Notification is available to oxide colours. In respect of dry distemper we follow the ratio of the decision in the case of Rako Mercantile Traders, supra, and hold that the benefit of Notification is available to dry distemper. Accordingly, the appeal is allowed. - - TaxTMI - TM .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X