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2015 (3) TMI 1096 - AT - Central ExciseSSI Exemption - Determination of assessable value of clearance beyond Rs.one crore during the financial year 2001-02 and 2002-03 - Held that:- Issue involved in this case stands decided in the appellant's favour by the earlier judgement of the Tribunal in the appellant's own case reported in [1998 (6) TMI 200 - CEGAT, NEW DELHI] wherein an identical issue was involved and the Tribunal held that though in respect of clearance beyond ₹ 75 lakh in a financial year, the appellant were liable to pay duty at the rate of 30% adv., while their duty reimbursement from UPCL was restricted to only 20%., the duty which is actually payable has to be deducted in arriving at the assessable value. This decision has been followed in two more final orders in the appellant's own case. Following the above orders of the Tribunal, we hold that the impugned order is not sustainable. The same is set aside - Decided in favour of assessee.
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