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1981 (2) TMI 86

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....g disposed of by a common order. 2. Government of India have considered the points raised in the revision application and have examined the records of the case. 3. Government observe that the petitioners are using Nitro Cellulose Lacquer for the purposes of coating cellophane. According to the petitioners during the period from 5-9-1972 to 4-1-1975 and July, 1975 they have paid Central Excis....