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2001 (5) TMI 113 - AT - Central ExciseExtract: .......w that the notification benefit would be eligible to the respondents, they being admittedly a Small Scale Unit. 6.In view of our findings, when we find that the Small Scale Benefit has been held to be eligible in case of Citra and Bisleri and also Bisleri Club Soda we find no reason to uphold the Revenue s Appeals. The same are therefore dismissed.
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