1998 (8) TMI 162

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....nt. 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 Tribunal in the cas....

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....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 arguments, Shri Sa....