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2016 (8) TMI 782 - AT - Central ExciseSSI Notification No. 9/99-CE - entitlement for benefit - use of brand name of foreign manufacturer - Held that:- as it is seen that, the benefit of small scale exemption notification stands extended to an assessee, where he was using the brand name of foreign manufacturer, which was assigned to the Indian manufacturer under an agreement. Inasmuch as the issue is decided by the Supreme Court in the case of Commissioner of Central Excise , Bangalore Vs. Otto Bilz (India) Pvt. Ltd. [2015 (10) TMI 2149 - SUPREME COURT], no merits found in the present appeal of the Revenue. - Decided against the Revenue
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