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2018 (6) TMI 994 - AT - Central ExciseSSI Exemption - use of brand name of others - N/N. 8/2003-CE dt. 01.03.2003 - The case of the Revenue is that as the assessee is using the brand name of third party, therefore the appellant is not entitled to the benefit of SSI exemption N/N. 8/2003-CE dt. 01.03.2003 - benefit of Circular 71/71/94-CX dt. 27.10.1994 availed - Extended period of limitation - Held that:- If the assessee is manufacturing the goods bearing the name of the brand of the customer and the said goods has been used by the customer further manufacturing and cleared the goods on payment of duty, in that circumstance, the benefit of SSI exemption notification cannot be denied. Extended period of limitation - Held that:- As there was a dispute during the impugned period for availability of benefit of SSI exemption Notification to the appellant, in these circumstances, extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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