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2016 (10) TMI 1166 - CESTAT MUMBAIRectification of mistake - the issue of inclusion of value of exports goods and value of resale of duty paid goods was not considered - Held that: - we observe that ld. Commissioner (Appeals) with proper application of mind dealt the issue very carefully and came to the conclusion that there is indeed resale of duty paid goods and exports clearances. Therefore the same is not includible in the threshold limit of ₹ 1 crore - ROM application allowed.
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