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2012 (12) TMI 100 - AT - Central ExciseSSI Exemption - value of clearance – appellant were also manufacturing medicines under the brand-name of others for which they were paying duty without availing benefit under the above notification – alleged that exemption could not be availed on any clearance beyond the value limit of Rs. One crore, even if the first clearances included duty paid clearance – Held that:- with the reference of case of K.N. Chari Rubber Plastics (2001 (4) TMI 157 - CEGAT, CHENNAI ) - exemption for small scale units allowed – in favor of assessee
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