1978 (11) TMI 67

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....ave considered the points raised by the petitioners in the revision application and those urged during the course of personal hearing and have also examined the records of the case. 2. During the course of personal hearing, counsel referred to Order No. 188/77, dated 31-10-1977 passed by the Govt. in revision holding that the coils which are chargeble to duty in terms of Notification No. 80/72-....