LAWS(CE)-2003-7-304

KATHURIA PORTFOLIOS Vs. COMMISSIONER OF CENTRAL EXCISE

Decided On July 17, 2003
Kathuria Portfolios Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

(1.) 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.