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    <description>The Appellate Tribunal CESTAT, Bangalore upheld the eligibility of the assessee for SSI exemption, emphasizing the proper transfer of the brand name and registration in favor of the SSI unit. The decision highlights the significance of staying within the scope of show cause notices and adhering to established legal principles, ultimately dismissing the Revenue&#039;s appeals.</description>
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      <description>The Appellate Tribunal CESTAT, Bangalore upheld the eligibility of the assessee for SSI exemption, emphasizing the proper transfer of the brand name and registration in favor of the SSI unit. The decision highlights the significance of staying within the scope of show cause notices and adhering to established legal principles, ultimately dismissing the Revenue&#039;s appeals.</description>
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