1981 (1) TMI 71

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....Central Excises and Salt Act, 1944 issued a show cause notice to M/s. Reki Engg. & Fabricators, Bombay (hereinafter called the party) proposing revision of impugned order-in-appeal. Government have considered the reply of the party to the show cause notice and the submissions made at the time of personal hearing. 2. The issue to be decided is whether the axial flow fans manufactured by the party ....