2004 (3) TMI 510

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.... Appellant. Shri Sanjay Singhal, DR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. The appellants have been denied benefit of the small-scale exemption on the ground that they are using the same brand name i.e. 'KISHAN CEMENT' which is allegedly used by another manufacturer. The Adjudicating Commissioner has, however, observed in Para 10 of the impu....