1979 (7) TMI 91

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....s raised in the revision application, those urged during the course of personal hearing and have examined the records of the case. 2. Government observe that in terms of Notification No. 161/71-C.E. dated 1-7-1975 a manufacturer claiming exemption has to furnish proof that in the public auction held for the sale of tea in question during the period commencing from 1-4-1972 and ending with 31-3-19....