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2016 (8) TMI 239 - AT - Central ExciseSSI Exemption - Availing of exemption under notification no.8/2003 when appellant using brand name of others prior to its registration – Held that:– brand name is a common brand and appellant used it prior to the other person registration – impugned order deserves no merit - appeal allowed. Demand of duty from the firm dissolved on the death of the partner – Held that:– demand of duty not sustainable. Both issues decided in favor of appellant – impugned order set aside – appeal allowed with consequential relief.
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