1980 (3) TMI 98

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..... Revision Application those urged during the course of personal hearing and have examined the records of the case. 2. Government observe that the applicants produced cold rolled strips of lower dimensions from the cold rolled strips of higher dimensions purchased from the market and the purchases made by the applicants from the market for this purpose were the produce of M/s. Indian Tube Company .....

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..... size. Government considered that the ratio of that decision will equally apply in this case. The Department's argument that the raw material though it was cold rolled strips should be treated as other than cold rolled strips because lower rate of duty was paid under interim order of the High Court falls in view of the fact that M/s. I.T.C. had subsequently paid the correct amount of duty payable .....

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