2005 (5) TMI 443

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....r the Appellant. Shri Pradeep Korde, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The above appeals arise out of two separate orders of the Commissioner of Central Excise (Appeals) who has held that the benefit of SSI exemption is available to the respondents herein, setting aside the adjudication orders wherein the benefit was denied on the grou....