1980 (12) TMI 59

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....sidered the points raised in the revision application and those urged at the time of personal hearing. 2. 96 pieces of garments valued at Rs. 2,040/- which were seized from the petitioner's premises were confiscated by the Asstt. Collector on the ground that those were ready-made garments manufactured with the aid of electric iron without obtaining Central Excise licence. The order of the Asstt....