1980 (5) TMI 35

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.... in the revision application, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners are manufacturers of biscuits which are excisable under item I-C of the First Schedule to the Central Excises and Salt Act, 1944. Government observe that during the material time approximately 14% to 25% of the petitioner's total sale of the....