1976 (10) TMI 39

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....heir revision application, those urged during the course of personal hearing and all the material on record. The petitioners manufacture aluminium-strips from duty-paid aluminium wire rods which they receive from outside. They have contended that the exemption provided under Government of India, Ministry of Finance, Department of Revenue and Insurance Notification No. 46/70-C.E., dated 1-3-1970 wa....