1982 (2) TMI 309

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....ssions in the revision application and the submissions made at the time of the personal hearing. 2. The facts of the case are that the petitioners manufacture I.C. Engines. They debited an amount of duty of Rs. 867.90 in the PLA in respect of one engine covered by a gate pass. However, since the engine could not be cleared on the same day the gate pass was cancelled and intimation in this ....