1980 (12) TMI 183

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Full Text of the Document

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....ellate Collector]. - I have gone through the appeal petition and the material records and the submissions made during the personal hearing. The Supdt. (Central Excise), Range IV, Kota in his communication to the appellant dated 18-11-1980 had confirmed that it has been clarified by the Central Board of Excise & Customs that no duty is leviable on the Steel Ingots lying in stock in fully manufactur....