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2018 (11) TMI 13 - AT - Central ExciseSSI Exemption - use of brand name of others - N/N. 8/2003-CE dated 1.3.2003 - Held that:- The issued involved is no more res integra as the same as already been laid to rest by the Order of this Bench of the CESTAT in the appellant’s own case M/S. APPU HOTELS LTD. SHRI A. SENNIMALAI VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI – I [2018 (7) TMI 241 - CESTAT CHENNAI] wherein this Bench has ruled in favour of the assessee. The Department has neither been able to distinguish the Order of this Bench in the appellant’s own case nor could it furnish any contrary orders/judgements of higher fora; and hence the issue being identical, the above ratio is required to be followed for which reason the impugned Order is set aside - appeal allowed - decided in favor of appellant.
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