1996 (1) TMI 365

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....for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the Department against the Order-in-Appeal dated 5-2-1985 passed by the Collector of Central Excise (Appeals), Madras. When the matter has come up for hearing, none appeared on behalf of the respondents. Since the matter is an old one, we have proceeded to pass this order after hearing Shri G.D....

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....re binding material namely phenol formaldehyde and urea formaldehyde which are classifiable under Tariff Item 15A of the Central Excise Tariff. These binding materials commercially known as resins were manufactured and captively consumed by them in the manufacture of plywood. It was the contention of the party before the Authorities below that the party would have earned a profit only to the exten....