1978 (5) TMI 41

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.... of the case. 2. It is noted that the product `Rogok' was received in bulk packing at the Mulund factory of the petitioners, in a formulated condition from their Belapur Unit. 47651 litres of this product is reported to have been received before 28-2-1975. The petitioners have claimed that this quantity should be regarded as pre-Budget stock and exempted from levy of duty under Item 68, Central E....