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2005 (3) TMI 373 - AT - Central ExciseExtract: ....... Board s Circular noted in the order, which is already extracted above. The brand name and the emblem is not owned by one person and, therefore, in the light of the judgments cited by the Counsel, there is no merit in the Revenue appeal and the same is rejected. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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