2004 (2) TMI 457

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....te, for the Appellant. Shri Kumar Santosh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President (Oral)]. - The learned Counsel for the appellants submits that the issue arising out of this Appeal is identical in nature to the issue that was considered by this Tribunal in Commissioner of Central Excise, Bangalore v. BPL Sanyo Utilities & Appliances Limited - 2003 (153) E.L.T.....