1981 (3) TMI 241

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....stries, Ahmedabad. The appellants appeared for personal hearing on 3-3-1981 at 1430 hours in Delhi. 2. They made over written submissions and pointed out that the entire demand is time barred. They also referred to the arguments advanced in the Collector's orders holding against the appellant that the number of workers employed is more than 49, and pleaded that the Collector's arguments were....

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....t as well as cattle feed though for both separate exemptions had been issued by the Government. They argued that merely because separate exemption order was issued by the Government it could not be argued that a specific exemption in favour of grain mill products would not be applicable to the goods in question. They pointed out that guarsplit had been exported and the other bye-products had been ....