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TMI Blog1978 (11) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the petitioners in the revision application and those urged during the course of personal hearing and have also examined the records of the case. 2. During the course of personal hearing, counsel referred to Order No. 188/77, dated 31-10-1977 passed by the Govt. in revision holding that the coils which are chargeble to duty in terms of Notification No. 80/72-C.E., dated 24-4-1962 are those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioners during the relevant period were not cooling coils but only water coils, no duty would be payable on the same. The question whether during the relevant period what the petitioners cleared as water coils were only water coils according to the above observation of the Government is essentially one of fact and at this stage it is not possible clearly to decide it. This question the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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