2004 (8) TMI 507

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....Respondent. [Order per : S.L. Peeran, Member (J)]. -  This Revenue appeal arises from Order-in-Appeal No. 1244/99-C.E. dated 28-11-99 by which the Commissioner (Appeals) has noted that the marking 'online' on the goods is not a trade name and brand name and on that ground has held that the assessee is entitled for the benefit of the exemption Notfn. No. 1/93. He has set aside the demands an....