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2010 (2) TMI 616 - CESTAT, KOLKATAUnbranded Vegetable Oil - exemption under the Notification No. 06/2003-C.E - enquiries were conducted by the Revenue from several customers of the Appellant, and the customers stated that the goods were received under the invoices where Brand name was mentioned - Held that: - assessee not entitled for exemption under the Notification No. 06/2003-C.E - Appellant is liable to duty and consequential penalty of equal amount of duty under Section 11AC of the Act - Appeal is disposed off
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