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2001 (10) TMI 152 - AT - Central ExciseExtract: ....... in both the cases. We are, therefore, of the view that the benefit of SSI exemption notification cannot be denied to the Appellants on the ground that they were affixing their goods with Brand Name of another person. Accordingly, we set aside the impugned orders and allow all the appeals without going into the question of demand being time barred.
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