1980 (1) TMI 106

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....de at the time of personal hearing. 2. Shri Y.P. Mehta who explained the petitioners' case, pointed out that the benefit of exemption Notification No. 26162 was available inter alia to both Toluene and Toluol so long as these were cleared for the manufacture of paints and Chapter 'X' Procedure was duly followed. In this case, they had supplied Toluene against L.6 licence held by the recipient M....

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....icate produced by them subsequently. He also gave a copy of that certificate issued by the Central Excise Authorities in this behalf for ready reference. He therefore requested that in the circumstances of the case a liberal view may be taken and the benefit already availed of both in respect of clearances of Toluene may be confirmed. He also drew attention to the Ministry's instructions contained....