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1999 (10) TMI 758 - AT - Central ExciseExtract: ....... RT-12 of 'Elymer Havells' will not automatically allow the department to come to a conclusion that someone else is the owner of this brand name and also the fact that the brand name owner is not eligible for exemption under notification No. 175/86." In view of these facts and circumstances we reject the appeal filed by the appellants.
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