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2016 (10) TMI 740 - AT - Central ExciseDenial of SSI exemption - N/N. 8/2002-CE dated 01/3/2002 - imposition of penalties - confiscation of goods with an option to pay redemption fine - use of brand name belonging to other person - Held that: - we are dealing with the set of companies/firms which are owned or managed or related to a family. The numerous undertaking created, converted or close later, are all having business interconnection in one way or other. Even without going into the legal and statutory implication of formation of these units their day-to-day functioning etc., it can be fairly seen that in such scenario of family connected or managed units the statutory condition for availing exemption under Notification No. 8/2002-CE requires close scrutiny and evidences clearly based on record. Keeping this in view, we find that the lower authorities have perused all the available evidences and arrived at the conclusion. In the absence of strong contrary evidence, we have no reason to interfere with the same. We also note no serious legal infirmity in this findings - appeals rejected - decided against appellant.
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