2004 (3) TMI 621

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..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a small scale unit. It manufactures certain goods and supplies them in bulk to M/s. NOCIL. The goods bear the brand name of NOCIL. Based on these facts the Revenue authorities proceeded to treat the appellants as a related person of NOCIL. The correctness of that finding is the subject matter of the present appeal. 2.&e .....

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