1980 (6) TMI 36

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....ade therein and the records of the case. 2. Government observe that the facts of the case ar clear and do not necessitate personal hearing for deciding the revision application. 3. The petitioners contend that the fact that the impugned goods were meant for manufacture of clinical thermometer was not properly appreciated by the Appellate Collector in passing the impugned order. 4. Governm....