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    <title>2018 (1) TMI 1377 - CESTAT NEW DELHI</title>
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    <description>Goods bearing another person&#039;s brand name were held outside the scope of Notification No. 8/2003 unless the case fell within the notification&#039;s express exception, so exemption was denied on that basis. The assessee&#039;s claim to SSI exemption and cum-duty benefit was accepted for further verification because duty, cenvat credit and related computation needed fresh examination by the original authority; the matter was remanded for limited recomputation and consequential penalty review. The finding on limitation was not disturbed and was sustained.</description>
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      <description>Goods bearing another person&#039;s brand name were held outside the scope of Notification No. 8/2003 unless the case fell within the notification&#039;s express exception, so exemption was denied on that basis. The assessee&#039;s claim to SSI exemption and cum-duty benefit was accepted for further verification because duty, cenvat credit and related computation needed fresh examination by the original authority; the matter was remanded for limited recomputation and consequential penalty review. The finding on limitation was not disturbed and was sustained.</description>
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