1986 (1) TMI 123

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....e petitioners therein are the owners of Saw mills in Mangalore carrying on business in Timber. They purchase timber logs from State Forest Depots and from others, and convert the same into smaller sizes like, planks, beams and rafters as the log admits. 2. The Central Excise authorities called upon the petitioners to show cause why they should not be proceeded for not paying excise duty, since ....