2004 (10) TMI 367

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....the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appeals of the Revenue are directed against Order-in-Appeal No. 491-493-CE/IND/APPL-I/03, dated 29-8-2003 wherein the Commissioner (Appeals) has held that the parts of Kerosene Stove manufactured by the respondents remained exempted under Small Scale Exemption Notification No. 4....