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    <title>2016 (3) TMI 262 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the demand of duty, interest, and penalty on the partnership firm for wrongful availment of SSI exemption benefit but set aside the penalty imposed on the partner. The case emphasized the correct determination of assessable value for exemption benefits and the application of cum-duty price principles.</description>
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