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2004 (4) TMI 119 - AT - Central ExciseExtract: .......rk of somebody who was not eligible to the benefit of Notification No. 1/93. The facts in Kanahiya Aqua Control (P) Ltd. were different from the facts in the present matter where the Revenue has not even been able to name the person whom the brand name used by the respondents belongs to. We, therefore, find no merit in the appeal which is rejected.
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