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2008 (4) TMI 247 - CESTAT, CHENNAICommissioner (Appeals) confirmed the demand of duty denying the benefit of SSI exemption to the assessee – since when department granted certificate to assessee u/r 57E, department became aware of assessee availing SSI exemption, demand notice after 21 months is barred by limitation – duty payment certified by department - if the assessee believed that it was paying duty in accordance with law it cannot be penalized on a subsequent finding that the duty payment was not in accordance with law
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