2003 (7) TMI 460

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..... Shri O.P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. In this case the benefit of small-scale exemption notification is denied to the appellants on the ground that they were clearing the branded goods. 4. The appellants....