1980 (3) TMI 99

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plication, those urged during the personal hearing and have examined the records of the case. 2. The petitioners are manufacturers of latex foam sponge which is excisable under Item 16A(1) of the First Schedule to the Central Excises and Salt Act, 1944. For the purposes of marketing their products the petitioners had originally appointed three distributors and had subsequently appointed three m....