1993 (9) TMI 190

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....D. Majumdar, SDR, for the Respondent. [Order per: K. Sankararaman, Member (T)]. - Heard both sides. 2. Demand has been raised on the petitioners on the ground that the cartons received by them from their suppliers which were their inputs were not eligible for small scale exemption as the brand name of the petitioners was printed thereon. They were not eligible for small scale exemption un....