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2005 (7) TMI 405

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....ant. Shri Ashok Shah, Director, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. 2. This is an appeal filed by the Department against the Order of the Commissioner (Appeals) allowing the small scale exemption to the respondents. The lower appellate authority has considered the fact that the respondents used their brand name "MORSUN" on their pr....

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