1981 (9) TMI 124

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.... manufacturing of aluminium rods, aluminium wires, aluminium conductors etc. The factory of petitioner No. 1 consists of two Divisions: (1) manufacturing aluminium rods which are excisable goods falling under Tariff Item No. 27 and (2) manufacturing aluminium cables excisable under Tariff Item No. 33B. 2. The petitioners addressed a letter dated November 24, 1971 to the Assistant Collector of C....

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....ion in this Court on August 12, 1975. 4. Shri Dhanuka, the learned Counsel appearing on behalf of the respondents, has raised a preliminary objection to the maintainability of the petition on the ground that the petitioners have committed serious laches in approaching this Court and prosecuting this petition. Shri Dhanuka urges that the revisional authority passed the order on July 15, 1974, wh....