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2006 (6) TMI 35 - APPELLATE TRIBUNAL, BANGALORECentral Excise – Aerated waters–Goods cleared with brand name registered in the name of another person, not eligible to exemption–MRP values shown on sticker on crown cork cannot be basis for revision of price in absence of collection of money more than MRP–Confiscation and penalty upheld on basis of goods ready for dispatch not entered in RG1
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