1981 (6) TMI 38

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....t of India have considered the points raised in the revision application those urged during the course of personal hearing and have examined the records of the case. 2. Shri R.M. Dass who represented the applicants reiterated the points put forth in the revision application to stress that the demand in this case was hit by time bar as it was Rule 10 and not Rule 10A which was attracted in the c....