1981 (8) TMI 220

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....nts raised in the assessee's reply to the show cause notice dated 31-10-1980, those urged at the time of personal hearing and have examined the records of the case. 2. The assessee have contended that the so called die cast rotors manufactured in their factory are intermediate goods obtained during the process of manufacture of rotors and are therefore not excisable. Government, however, obs....