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2011 (3) TMI 141 - HC - Central ExciseSSI Exemption - Confiscation - Penalty - exemption was not available to the specified goods bearing the Brand Name or Trade Name of another person - There was dispute regarding liability of payment of duty - Therefore, imposition of penalty was found to be not justified - The learned Commissioner (Appeals) has reduced the amount of penalty, which order has been affirmed in appeal - Appeal is dismissed
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