1997 (2) TMI 220

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....M. Sharma, JDR, for the Respondent. [Order per : Jyoti 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. T....