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2012 (11) TMI 597 - AT - Central ExciseDenial of SSI exemption – Held that:- Just because the brand name NITCO is being used by other group companies, the appellant firm cannot be denied the benefit of SSI exemption. The show cause notices do not disclose any evidence in support of the allegation that other group companies of NITCO group are owned by the appellant firm or its partners - there is no basis for clubbing the clearance of the appellant firm with the clearance of other group companies for determining their eligibility for SSI exemption
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