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2003 (1) TMI 436 - AT - Central Excise

The Revenue appealed against Commissioner (Appeals) order denying Small Scale Exemption to manufacturer of Tread Rubber. Revenue claimed goods were cleared under similar brand names. Tribunal found brand names "Speedways" and "Speedways Rubber Factory" distinct. Appeal dismissed, Cross-objections by respondents disposed of accordingly.

 

 

 

 

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