2006 (11) TMI 457

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..... e Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused record. 2. The duty demands and penalties have arisen on account of denial of small scale exemption to the appellant. The ground for denial is that all the appellants were using same brand name AVM which belonged to one of the parties viz. M/s. Wel-Tech Electronics, Jamnagar. 3. The contention of the .....

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