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    <title>2017 (10) TMI 1107 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI allowed the appeal by the assessee-Appellants, a Proprietary Firm, remanding the matter to the original authority to determine if the turnover of the two manufacturing units was clubbed or not. The Tribunal emphasized the legal precedent allowing family members to use brand names interchangeably and the need for clarity on the clubbing issue. The decision reflected a commitment to fair adjudication by providing the parties with an opportunity to present their case effectively and submit additional documents if required.</description>
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