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2015 (2) TMI 428 - HC - Central ExciseClearance of refined groundnut oil, sunflower oil and palm oil using the logo ‘S.V.S. & SONS’. - benefit of Notification No.6/2002 dated 1.3.02 - Benefit of 'nil' duty - Held that:- It is evident from the record that all the three authorities have uniformly taken the view that the goods cleared by the 2nd respondent/assessee bear a superscription ‘manufactured and packed by S.V.S. & Sons’, which is not a brand name or trade name. There is a clear distinction between the brand name used and the superscription as found in the packaging. On this finding of fact, all the three authorities have held that the 2nd respondent/assessee is entitled to the benefit of Notification 06/02 dated 1.3.02. In the light of such a concurrent finding, this Court is of the considered view that said concurrent finding of fact does not need to be interfered with, as there is no error or infirmity in the finding arrived at by the lower authorities. Accordingly, this Court is not inclined to entertain the appeal as there is no question of law that arise for consideration. - Decided against Revenue.
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