TMI Blog2008 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... en they were still within the exemption limit of ₹ 50 lakhs, is required to be treated as deposit and the appellant’s duty liability is required to be re-quantified by treating the entire clearances in chronological order and such duty deposits are required to be adjusted against the appellant’s duty liability - matter remanded for re-quantification of duty. - E/4000/2003 - A/1460/2008-WZB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption, the value of the export clearances were required to be added inasmuch as para-3 of the Notification, which refers to the clearances not required to be taken into account for the purposes of determining the aggregate value of clearances, does not include export clearances. As such by taking into account the export clearances, it was found that the total clearances exceeded Rs. 50 lakhs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty in respect of such clearances should be extended to them. If that is taken into consideration, they would be entitled to some refund inasmuch as they have duty to the tune of Rs. 50,635/- in respect of export clearances, which were cleared on full rate of duty. For the above proposition, reliance is placed upon Larger Bench decision of the Tribunal in the case of CCE, Coimbatore v. Marutham ..... X X X X Extracts X X X X X X X X Extracts X X X X
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