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    <title>2005 (10) TMI 148 - CESTAT, BANGALORE</title>
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    <description>The Tribunal overturned the decision to deny the SSI notification benefit, emphasizing the independence of the appellant as a manufacturer and the inapplicability of including unrelated marketing charges in clearance figures. The denial was deemed unwarranted based on the presented facts, with the Tribunal highlighting the separate nature of the appellant&#039;s operations from M/s. Kissan Products and the incorrect inclusion of marketing charges in the assessment.</description>
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      <description>The Tribunal overturned the decision to deny the SSI notification benefit, emphasizing the independence of the appellant as a manufacturer and the inapplicability of including unrelated marketing charges in clearance figures. The denial was deemed unwarranted based on the presented facts, with the Tribunal highlighting the separate nature of the appellant&#039;s operations from M/s. Kissan Products and the incorrect inclusion of marketing charges in the assessment.</description>
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