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2001 (10) TMI 169 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ondents cleared the goods after affixing the brand name of an ineligible person in respect of which the benefit of exemption is not available and such goods cannot be treated as specified goods under Notification No. 175/86-C.E. Accordingly, following the ratio of the decision in the case of Power Control, we reject the appeal filed by the Revenue.
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