1979 (1) TMI 108

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..... -1979
- - 21 of 1979
Central Excise
(REVISION CASE)   [Order per : A.R. Bandyopadhyay, Additional Secretary]. - Government of India has considered the points raised by the petitioners .....

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..... es cannot be termed "cooling coils". 3. Without prejudice to the above, it was submitted that no penalty was warranted as there was no intention to evade payment of duty. The pipes were fitted to the .....

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