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2018 (8) TMI 1501 - AT - Central ExciseSSI Exemption - use of Brand Name - it was alleged that for calculation of gross value of clearances, the value of branded goods cleared by them was not considered - time limitation - Held that:- There is no dispute as to the fact that the goods manufactured on 3rd party basis were affixed with the brand name of others. This factual position is not disputed by the appellant before the lower authorities or before us. If that be so, such clearances would definitely attract central excise duty as benefit of SSI exemption notification is not applicable to branded goods. The appellant has no case either on merits or on limitation - appeal dismissed - decided against appellant.
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