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    <title>Appellant&#039;s Non-Compliance with Central Excise Rules: Failed to Opt for SSI Exemption at Financial Year Start.</title>
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    <description>SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for the availment is not in accordance with the Central Excise Rules - AT</description>
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