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2010 (9) TMI 561 - AT - Central ExciseDemand - Rule 26 of the Central Excise Rules - It is further submitted that the plea of limitation raised by the assessee was brushed aside in a casual manner - The case of the Revenue is mainly that, as the cartons which were cleared for export did not satisfy Rule 19(1), the clearance should be counted as a clearance for home consumption and consequently such clearances must be added to the aggregate value of the clearances for home consumption for SSI purpose - assessee in the present case has established that the cartons in question were not cleared for home consumption but cleared for export in terms of Rule 19(1) of the Central Excise Rules and, therefore, such clearances are not likely to be reckoned as part of aggregate clearances for home consumption for the purpose of SSI Notification for any of the financial years comprised in the period of dispute - appeals are allowed
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