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1996 (9) TMI 332 - AT - Central ExciseExtract: .......ied Research and Engg. Pvt. Ltd. and M/s. ARE Educational Equipment are two different, distinct and separate legal entities and are eligible for claiming the benefit of Notification No. 77/85, therefore, the question of imposition of penalty on the firm does not arise. emsp In the result, the impugned order is set aside and the appeals are allowed.
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