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2004 (12) TMI 211 - AT - Central ExciseExtract: .......assessees have not affixed any brand name even in terms of the Apex Court judgment rendered in the case of as reported in 1995 (75) E.L.T. 214. The affixing of Company s name cannot be considered as affixing a brand name or trade name. This judgment clearly apply to the fact of the case. There is no merit in these appeals and the same are rejected.
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