1998 (1) TMI 119

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.... for the Respondent. [Order 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 re....

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....ts was also not available. Hence, the 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 ....

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....the Tribunal has held that such solution is not marketable and 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 observ....