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2023 (10) TMI 730 - CESTAT MUMBAICrossing of SSI Exemption - use of brand name of others - HELD THAT:- As the very basis of the finding of non-eligibility by the original authority, endorsed in the impugned order, has thus been discarded by the Tribunal and it is not the case of the central excise authorities that the appellant had crossed the exemption threshold, nothing remains of the demand. The impugned order is set aside and appeal allowed.
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