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    <title>2003 (8) TMI 92 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the Respondents had used the brand name of another person for manufacturing goods, rendering them ineligible for the exemption notification. Duty liability was determined based on the investigation period, with the matter remanded for further computation. The penalty issue was decided upon considering the evidence presented. The appeals were disposed of with detailed reasoning provided for each raised issue.</description>
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      <description>The Tribunal found that the Respondents had used the brand name of another person for manufacturing goods, rendering them ineligible for the exemption notification. Duty liability was determined based on the investigation period, with the matter remanded for further computation. The penalty issue was decided upon considering the evidence presented. The appeals were disposed of with detailed reasoning provided for each raised issue.</description>
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