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2011 (10) TMI 215 - CESTAT, AHMEDABADSSI Exemptions - Assessee factory located in rural areas - cleared branded goods sepeartely and paid duty -Show cause notice was issued that assessee wrongly included the value of branded goods and availed SSI benefits - Held - the assessee had never claimed this benefit - Revenue is trying to thrust upon the assessee that the branded goods manufactured were cleared without payment of duty - Revenue could not furnish any evidence or any certificate from the authorities during the relevant time, when the Show Cause Notice was issued. Decided in favour of Assessee.
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