2004 (9) TMI 454

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....Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner (Appeals) who has extended the benefit of Notification No. 49/94-C.E., dated 22-9-1994 to the respondents herein who undertake the activities of cutting and packing and exporting them by holding that process of cutting and packing will be covered by th....