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2004 (6) TMI 115 - AT - Central ExciseExtract: .......e as noticed the trade names are jointly held by both the persons and they are trading and manufacturing in different territories and hence in the light of the judgments cited by the ld. Counsel the Order passed by the Commissioner (Appeals) is just and proper and the same is upheld. There is no merit in the Revenue appeal and the same is rejected.
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