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2010 (10) TMI 1008 - AT - Central ExciseExtract: .......pellant at their Silvasa unit. 7. We further note that mere affixing of brand name in the godown by using stencil, cannot be considered to be a manufacturing activity. 8. As such, we find no reason to confirm the demand of duty or to impose penalty on the appellant. Their appeal is, accordingly, allowed. (Pronounced in Court on 8-10-2010)
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