2003 (7) TMI 460

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..... .S. Kang, Member (J)]. Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. In this case the benefit of small-scale exemption notification is denied to the appellants on the ground that they were clearing the branded goods. 4. The appellants are not challenging the demand of duty. The only contention of the appellants is .....

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