1980 (3) TMI 104

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....on, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners are manufacturers of evaporative types of air coolers which are excisable under Item 29A(2) of the First Schedule to the Central Excises and Salt Act, 1944. These air-coolers are sold in wholesale lots to local buyers in alkathene packing. For sales to outstation buy....