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SSI Units Denied Exemption Due to Missing Declaration; Demand Confirmed, Penalty Reduced to 25% per Notification No. 83/94-CE.
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Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.