1992 (4) TMI 53

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....f April 1992 and on this day, upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 27-1-1984 made herein and the counter and reply affidavits filed herein and the records relating to the order in (1) File C. No. V/68/18/70/82-R.C. dated 17-3-1983 on the file of the first respondent. (2) A. No. 227/83(M), dated 1-7-1983 on the file of the 2nd resp....

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....ted 1-7-1983 and pass orders directing the respondents to refund the sums of money claimed by the petitioners by their claim, dated 15-6-1982 and 21-10-1982. 2. The first respondent by his order dated 17-5-1983 confirmed the proposal contained in the show-cause notice dated 28-1-1983 that the rates of duty, tariff valuation, if any, applicable to any excisable goods shall be the rate and valuat....

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.... goods were exempt from tax. In the light of the categorical pronouncement of the Apex Court there is no scope for the petitioners contending differently while challenging the orders of the authorities below which only took the very same view as that of the Apex Court. 3. Learned counsel for the petitioners sought to contend that the recording made on the pre-recorded cassettes does not involve....