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2003 (8) TMI 258 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants against the demand of duty on M/s. Sirocco Pressing Pvt. Ltd. The tribunal found that the appellants, manufacturing Clutch plates and Pressure plates, were entitled to the Small Scale Exemption Notification despite using the brand name "Sirocco" registered by another company for different goods. The decision was based on a previous Larger Bench ruling.
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