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2018 (1) TMI 43 - CESTAT AHMEDABADRecovery of 5%/6% of the value of the exempted goods - non-compliance with the provision of Rule 6(3(ii) & (iii) of CCR, 2004 - Held that: - the Appellant had indicated inclusion of the clearance value to SEZ/100% EOU in arriving at the total turnover of the goods cleared. Even though the show cause notice was issued a year after i.e. 9.6.2014, no allegation on the correctness of proportionate credit reversed has been made out against the Appellant - the ld. Commissioner has travelled beyond the scope of the allegations leveled in the SCN which cannot be sustained. Since the ld. Commissioner has categorically observed that the Appellant had complied with the conditions of Rule 6(3)(ii) of CCR, 2004, the amount of 5%/6% of the exempted products sought to be recovered in the SCN cannot be sustained. Appeal allowed - decided in favor of appellant.
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