1981 (8) TMI 221

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....the revision application and the submissions made at the time of personal hearing. 2. The facts of the case are that the petitioners receive rolls of paper from manufacturers of paper. The paper is printed with the required design and then waxed. The waxed paper is wound in rolls and then slit into smaller rolls. The Appellate Collector has upheld the order-in-original by which it was held t....