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2017 (1) TMI 1356 - CESTAT CHENNAILevy of penalty - exemption claimed on the ground that the goods were meant for use in the public interest-water treatment project - Held that: - the appellant believed on the public authority's certificate levy of penalty of ₹ 10,000/- under Rule 25 of Central Excise Rules, 2002 is unwarranted. Accordingly, confirming the duty element, penalty is waived - appeal partly allowed. SSI exemption - whether the goods are duty paid goods and is eligible for exemption? - Held that: - When appellant did not avail any exemption relating to the water project due to withdrawal of the certificate by the Collector, appellant’s case falls under Sl.No.1 of the Table appended to the Notification No.8/2003-CE dt. 1.3.2003 - appeal allowed.
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