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    <title>2009 (12) TMI 688 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai, upheld the duty demands in a case concerning incorrect duty computation on mineral water under Chapter Heading 2201.19 and availing SSI exemption under Notification No. 8/89. However, the penalties imposed by the Deputy Commissioner were set aside. The Tribunal clarified the interpretation of the Notification and Section 4A of the Central Excise Act, determining that penalties were not warranted in this instance.</description>
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