1979 (2) TMI 114

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..... adhyay, Additional Secretary] - Government of India has considered the points raised by the petitioners in the Revision Application those urged at the time of hearing and has also examined the record .....

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..... ding penalty should be set aside. 3. Government of India observe that "Risers" are steel melting scrap falling under Item 26 Central Excise Tariff and therefore distinct from the fresh and un-used r .....

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