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    <title>2019 (2) TMI 749 - CESTAT KOLKATA</title>
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    <description>The appellant was found ineligible for the SSI Exemption due to manufacturing Soya products under a brand name not owned by them, as per Notifications 8/2002 and 8/2003. The duty demand and penalties imposed were justified, given the appellant&#039;s failure to promptly address duty liability and obtain registration. The penalties on directors were reduced, but the overall decision was upheld, emphasizing the appellant&#039;s non-compliance with brand ownership and excise requirements.</description>
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      <description>The appellant was found ineligible for the SSI Exemption due to manufacturing Soya products under a brand name not owned by them, as per Notifications 8/2002 and 8/2003. The duty demand and penalties imposed were justified, given the appellant&#039;s failure to promptly address duty liability and obtain registration. The penalties on directors were reduced, but the overall decision was upheld, emphasizing the appellant&#039;s non-compliance with brand ownership and excise requirements.</description>
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