1981 (2) TMI 232

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....br>Dated:- 9-2-1981<br>- - Order-in-Revision No. 76 of 1981<br>Central Excise<br>Shri M.G. Abrol ORDER [Order per : Shri M.G. Abrol, Special Secy.]. - Government of India have examined the recor....

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....e put in their proper places and nailed. Government is in agreement with the findings of the lower authorities that the boxes as such came into existence in the petitioners' factory as distinct articl....