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    <title>2017 (6) TMI 670 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the appellants were not eligible for SSI exemption under Notification No. 8/2001-CE due to their use of another entity&#039;s brand name on their products. The classification of Magnetic kits under the Central Excise Tariff was revised in favor of the appellants, leading to recalculated duty liabilities. Penalties were imposed for non-compliance with exemption notification requirements, but personal penalties on partners of the firm were set aside. The judgments resulted in dismissals, confirmations, and partial allowances of appeals, ensuring a comprehensive and fair resolution of the issues at hand.</description>
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      <description>The Tribunal found that the appellants were not eligible for SSI exemption under Notification No. 8/2001-CE due to their use of another entity&#039;s brand name on their products. The classification of Magnetic kits under the Central Excise Tariff was revised in favor of the appellants, leading to recalculated duty liabilities. Penalties were imposed for non-compliance with exemption notification requirements, but personal penalties on partners of the firm were set aside. The judgments resulted in dismissals, confirmations, and partial allowances of appeals, ensuring a comprehensive and fair resolution of the issues at hand.</description>
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