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2015 (10) TMI 1988 - AT - Central ExciseSSI Exemption - clearance of the goods, bearing in the brand name of the loan licensees - Clubbing of clearances - Held that:- assessee paid the duty on the goods bearing brand name of the loan licensees. - Duty paid on the branded goods is more than duty now being demanded, should neutralize entire demand required to be verified and matter was remanded. - In the case of Pharmanza (India) (2009 (1) TMI 556 - CESTAT, AHMEDABAD), the Tribunal dropped the demand for the extended period of limitation on the identical situation. Hence, we do not find any merit in the appeal filed by the Revenue. As there is no suppression of fact, penalty imposed under Section 11 AC cannot be sustained. - Matter remanded back - Decided in favour of Revenue.
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