1998 (4) TMI 413

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....ellant. Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in this appeal, which arises out of the order passed by the Collector (Appeals), Meerut, is whether the product in dispute (Dry Distemper) is eligible to the benefit of exemption in terms of Notification No. 114/73. The benefit has been denied by the Departmen....

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....he assessee to the benefit of the notification. Moreover, their claim before the authorities below and even before the Tribunal is that glue is present in their product to the extent of below 4%. 2. We have heard Shri Pradeep Jain, the ld. Advocate appearing for the appellants and Shri H.K. Jain, the ld. SDR for the Respondent Commissioner. 3. We find that exemption Notification No....