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Central Excise - Highlights / Catch Notes

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SSI Exemption - use of brand name of others - No effort has been ...

Central Excise

September 6, 2016

SSI Exemption - use of brand name of others - No effort has been made to investigate and ascertain the actual transaction value - In the absence of a thorough investigation going into the aspects of manufacture as well as the clearance of the goods, the demand cannot be upheld. - AT

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