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2016 (1) TMI 432 - AT - Central ExciseDenial of SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 - Use of other's band name - interest under Section 11 A (1) and 11 AB of the CEA, 1944 and imposed penalty under Rule 25 of CER, 02 - Held that:- Since the Apex Court has settled the issue of using the brand name and trade name in the appellant’s own case, by respectfully following the Apex Court’s decision [2015 (6) TMI 226 - SUPREME COURT], we hold that the appellants are using their own brand name and are eligible for SSI exemption under Notification No. 8/03-CE dated 01.03.2003. Hence, penalties involved in all the appeals are not sustainable. Accordingly, all the impugned orders are set aside - Decided in favour of assessee.
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