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    <description>The Appellate Tribunal CESTAT CHENNAI considered various issues in a case involving eligibility for SSI exemption, allegations of suppression and evasion, recovery of duty, classification of goods, duty payment discrepancies, and imposition of penalties. The Tribunal ultimately set aside the demand and penalties due to limitations on the department&#039;s awareness of facts and the extended period for recovery, providing consequential benefits to the appellants.</description>
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