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2003 (9) TMI 237 - AT - Central ExciseExtract: .......e respondent is guilty of manufacturing goods in the brand name belonging to another person and in the absence of any such material it cannot be held that the respondent is not entitled to the benefit of the SSI exemption notification. 4. In the result, we affirm the finding of the Commissioner (Appeals) and dismiss the appeal filed by the Revenue.
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