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2017 (2) TMI 979 - AT - Central ExciseSSI Exemption - the party never declared to the department that they were clearing the goods under the brand name belonging to the other person - Held that: - the respondent entertained a bonafide belief that they were eligible for the benefit of SSI notification appears to be reasonable and fair - the judgement of the Apex Court in the case of Astra Pharmaceuticals (P) Ltd. [1994 (12) TMI 77 - SUPREME COURT OF INDIA] which was delivered sometime in 1995 was being relied upon by this Tribunal to allow SSI benefit - appeal dismissed - decided against Revenue.
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