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    <title>2017 (1) TMI 1356 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, waiving the penalty under Rule 25 of Central Excise Rules, 2002, and allowing the treatment of duty-paid goods for the relevant period to avail SSI exemption benefit. The decision emphasized the significance of good faith reliance on public authority certificates and adherence to specific notification provisions in determining duty liability and exemption eligibility.</description>
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      <description>The Tribunal ruled in favor of the appellant, waiving the penalty under Rule 25 of Central Excise Rules, 2002, and allowing the treatment of duty-paid goods for the relevant period to avail SSI exemption benefit. The decision emphasized the significance of good faith reliance on public authority certificates and adherence to specific notification provisions in determining duty liability and exemption eligibility.</description>
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