1978 (11) TMI 81

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....lication and have examined the records of the case. 2. Government observe that the goods manufactured by the petitioners during the relevant period were excisable goods and for their manufacture, they were required to take out central excise licence under Rule 174 of Central Excise Rules, 1944. A licence under the aforesaid rules has still to be taken by manufacturers of excisable goods even th....