1977 (8) TMI 62

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....cords of the case. An opportunity of personal hearing was also granted but vice their letter dated 1-8-1977 they wanted decision on the basis of material already on record without any personal hearing. 2. The petitioners manufacture PD Pumps falling under tariff item 30A. They get duty paid electric motors and these are fitted to the PD Pumps. Section 4 of the Central Excises and Salt Act, 1944 ....