1978 (1) TMI 164

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....peal petition and also the records of the case. The appellants were given a personal hearing on 5-12-1977 and were represented by Shri Atual Munim of Bachubai Munim and Co., Advocate and Solicitors and Shri R.K. Shah representative of the appellants. They submitted that the Assistant Collector's order holding the process of cutting and polishing rough diamonds as falling within the scope of the te....