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    <title>2022 (2) TMI 616 - CESTAT CHENNAI</title>
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    <description>The case centered on the applicability of Notification No.8/2003-CE regarding SSI exemption for goods cleared using another entity&#039;s brand name. The appellant, having a legal agreement to use the brand name, contended they were entitled to the exemption. The Tribunal interpreted &quot;brand name&quot; under the notification and considered past decisions, ruling in favor of the appellant. The penalty on the Managing Director was revoked, and the appeal was allowed based on the valid use of the brand name under the agreement, leading to the setting aside of penalties.</description>
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      <title>2022 (2) TMI 616 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=418365</link>
      <description>The case centered on the applicability of Notification No.8/2003-CE regarding SSI exemption for goods cleared using another entity&#039;s brand name. The appellant, having a legal agreement to use the brand name, contended they were entitled to the exemption. The Tribunal interpreted &quot;brand name&quot; under the notification and considered past decisions, ruling in favor of the appellant. The penalty on the Managing Director was revoked, and the appeal was allowed based on the valid use of the brand name under the agreement, leading to the setting aside of penalties.</description>
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