1980 (3) TMI 101

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.... notice, the points urged during the personal hearing and have examing the records of the case. 2. Government observe that the P.V.C. insulated copper conductor in question was found to have a cross-sectional area of 1.516 Sq. MM, Government further observe that Item 33B(l) of the First Schedule of the Central Excises and Salt Act, 1944, inter alia covers copper wires having a sectional area no....