2004 (11) TMI 118

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....xcise and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi dated 4th August, 1998. The question is whether the Respondents are entitled to benefit of Notification No. 114/1973 dated 30th April, 1973. By that Notification, amongst other things, Oxide of Iron Pigments all colours, natural and synthetic are exempted from excise duty provided that (a) a binding agent of mineral oil exce....