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2003 (10) TMI 463 - AT - Central ExciseExtract: .......cult to conclude that the appellant No. 1 had used the brand name of another person so as to deny them the benefit of the small scale exemption Notification 1/93 for the period in dispute. Therefore, the impugned order of the Commissioner (Appeals) is set aside and the appeals are allowed with consequential relief if any, permissible under the law.
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