2004 (3) TMI 130

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....alasundaram, Member (J) (Oral)]. - Revenue challenges the order of the Commissioner (Appeals) who has held that respondents herein are eligible to the benefit of SSI Notification No. 140/83 as they are clearing the product under the brand name belonging to them and not to any other person. According to the department the entire intention behind the issuance of the notification was to help the smal....