1997 (4) TMI 463

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....dvocate, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  The question involved in this bunch of matters is whether Pitch Creosote Mixture (PCM) is entitled to the benefit of Notification No. 121/62 and/or Notification No. 75/84. The said notification gives full exemption from duty to Tar. 2.  Learned Advocate, Shri N. Mookher....

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....peals be also allowed following the ratio of the judgment of the Supreme Court mentioned supra. 3.  We have also heard the learned JDR Shri R.K. Roy. He submits that the judgment of the Supreme Court referred to above relates only to Notification No. 121/62-C.E., dated 13-6-1962, as amended by Notification No. 133/82-C.E., dated 22-4-1982 whereas in the present case Notification No. 75/84 ....