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2011 (11) TMI 154 - CESTAT, BANGALOREWaiver of penalty imposed under Rule 25 of the Central Excise Rules, 2002 - demand imposed by denying assessee SSI exemption under Notification No.8/2003 CE dated 01.03.2003 - duty liability is not disputed – Held that:- An assessee shall not be penalized in a case where the demand on them defended on interpretation of the conditions of the exemption notification claimed by the assessee. The plea for vacating the penalty is tenable.
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