1981 (2) TMI 86

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..... ave considered the points raised in the revision application and have examined the records of the case. 3. Government observe that the petitioners are using Nitro Cellulose Lacquer for the purposes of coating cellophane. According to the petitioners during the period from 5-9-1972 to 4-1-1975 and July, 1975 they have paid Central Excise duty under protest on the quantity of solvent of Nitro Cell .....

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..... eason why this order should not be made applicable to the present revision applications also especially in view of the fact that Notification No. 130/73, dated 9-6-1973 substantially reproduces the Board's instructions in letter F. No. 11/3/62 in respect of which the Government have already taken the aforesaid view. 5. In view of the above, Govt. of India set aside the seven orders in appeals an .....

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