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    <title>2024 (9) TMI 457 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai denied SSI exemption under N/N. 8/2003-CE to assessee for November 2012-May 2013 period, finding the brand name used for marketing cakes and pastries did not belong to them. Recovery of differential duty under section 11A with interest under section 11AA and penalty under section 11AC was ordered for October 2010-March 2011 period. The Tribunal set aside the impugned order and remanded the matter to original authority for fresh decision, following earlier judicial determination in assessee&#039;s case.</description>
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      <description>CESTAT Mumbai denied SSI exemption under N/N. 8/2003-CE to assessee for November 2012-May 2013 period, finding the brand name used for marketing cakes and pastries did not belong to them. Recovery of differential duty under section 11A with interest under section 11AA and penalty under section 11AC was ordered for October 2010-March 2011 period. The Tribunal set aside the impugned order and remanded the matter to original authority for fresh decision, following earlier judicial determination in assessee&#039;s case.</description>
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