1978 (4) TMI 103

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....onsidered the points raised by the petitioners in the revision application and hale also examined the records of the case. 2. The petitioners M/s. Prem Cables (P) Ltd. have filed a Revision Application against 13 orders-in-appeal No. 919-931-CE/75, dated 29-10-1975 against order-in-original rejecting the refund claims for different periods filed by the assessee, claiming, assessment of wires an....

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.... revised classification list. No specific reason has been given for the rejection but as seen from the line of arguments followed in similar cases involving an identical issue of the same assessee, as M/s. Prem Cables (P) Ltd. have a number of units forming the `Prem Group' of Industries this particular unit at Pipalia Kalan (Pali) (Raj.) was not accepted as a small scale unit by the lower authori....