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2017 (1) TMI 429 - CESTAT MUMBAISSI exemption - use of brand name - penalty u/s 173Q of erstwhile Central Excise Rules, 1944 - Held that: - we find the issue is of use of Brand name on the products and the benefits of SSI, was agitated before the higher forums. We are of the view that appellant assessee could have entertained a bonafide belief that they are eligible for SSI benefit. In view of this and as the issue is of interpretation we find that the penalty imposed on appellant is unwarranted. Accordingly, the penalty of ₹ 25,000/- is set aside - appeal allowed - decided in favor of appellant.
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