1976 (2) TMI 32

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....India Ltd., Madras seeking to quash the order of the respondents 2 and 3 refusing to approve the revised price list prepared by the petitioners in accordance with the decision in A.K. Roy v. Voltas Ltd. - 1977 E.L.T. (J 177) and seeking a mandamus directing them to approve the said revised price list. 2. The petitioners' case is that the excise duty can be levied on their manufacture of the tyr....