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2005 (5) TMI 526 - CESTAT, MUMBAIExtract: .......ith trademark were purchased by the appellant. In such case it cannot be said that the same belongs to the seller. Use of the same will not disentitle the appellant from the benefit of small scale exemption of the notification. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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