2011 (9) TMI 349

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.... Heard both sides.   2. Revenue has filed this appeal against the impugned order whereby the Commissioner(Appeals) held Thus, prima facie it appears that the appellant ( present respondents) would be eligible for SSI exemption. Accordingly, the Central Excise authorities should re-quantify duty payable if any, by extending SSI exemption.   3. The contention of the Revenue is that....