1979 (1) TMI 230

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....ppellant did not opt for simplified procedure although eligible to do so and were consequently required to work under physical control as per Notification No. 14/76, dated 23-1-1976 and were denied the exemptions available under various notification issued under Rule 8(1) of Central Excise Rules, 1944. The duty was demanded on all the clearances made after 1-4-1976. After considering the submissio....