2005 (1) TMI 207

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....e Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has extended the benefit of Notification No. 1/93-C.E., dated 28-2-1993 (SSI Notification) to the respondents who are manufacturers of Polyethyene Printed Film Rolls, Laminated Plastic Film Rolls, etc., setting aside the order of the Assistant Commissioner who had denied such benefit on the ground that value of....