This civil appeal was filed by the Commissioner of Central Excise Trichy challenging the decision of the Customs Excise and Gold Control Appellate Tribunal CEGAT which allowed the benefit of ... Notification No -CE to M s Grasim Industries Ltd The dispute arose over the use of the words Manufactured by Dharani Cements Ltd a subsidiary of Grasim Industries Ltd on cement bags which the Revenue alleged disqualified the respondent from availing the exemption

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