2005 (11) TMI 85

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....  That, the Appellant M/s. Tirupati Steel Industries, Garra, Distt. Balaghat (MP) is engaged in the manufacture of re-rollable material of Iron and Steel of Chapter 72 of CETA, 1985. (2)     That, being a Small Scale Industry unit the appellant also avails the benefit of exemption and Slab concession vide Exemption Notification No. 1/93 C.E., dt. 28-2-1993 as amended. 2.....