1997 (12) TMI 260

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.... None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The respondents in this case were availing of the benefit of Notification No. 175/86. Part of the goods manufactured by them were with the brand name of another person who himself was a manufacturer and was also availing of the benefit of the same notification. The Assistant Collector in his original order held that ....