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    <title>1999 (11) TMI 154 - CEGAT, MUMBAI</title>
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    <description>SSI exemption under Notifications 175/86 and 1/93 was discussed in relation to alleged use of another person&#039;s brand name or trade name. The text states that the expressions on the goods did not establish a sufficient connection with any foreign company or its trade mark to attract the brand-name bar, and that the record did not support denial of the exemption on that basis. It also notes that the absence of a specific show cause notice proposing denial was treated as a serious legal infirmity. The commentary concludes that the exemption denial was unsustainable and that the assessee&#039;s claim was restored.</description>
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    <pubDate>Mon, 01 Nov 1999 00:00:00 +0530</pubDate>
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      <title>1999 (11) TMI 154 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=92601</link>
      <description>SSI exemption under Notifications 175/86 and 1/93 was discussed in relation to alleged use of another person&#039;s brand name or trade name. The text states that the expressions on the goods did not establish a sufficient connection with any foreign company or its trade mark to attract the brand-name bar, and that the record did not support denial of the exemption on that basis. It also notes that the absence of a specific show cause notice proposing denial was treated as a serious legal infirmity. The commentary concludes that the exemption denial was unsustainable and that the assessee&#039;s claim was restored.</description>
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      <pubDate>Mon, 01 Nov 1999 00:00:00 +0530</pubDate>
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