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2016 (1) TMI 152 - AT - Central ExciseDisallowance of the benefit of value based SSI exemption under Notification No. 08/2003-CE - whether appellant has crossed the exemption limit of ₹ 4.00 crores under Notification No. 8/2003-CE or not - Held that:- If cost of bought out items, freight incurred in despatch of excisable goods & element of excise duty is taken out of the contracted value then the value of clearances made by the appellant in each of the relevant financial years will be within the Small Scale exemption. As the issue involved in these proceedings lie in a narrow compass, therefore, after allowing the stay applications, appeals themselves are taken up for disposal. It is observed from the case records that main appellant M/s. Mahindra Tubes (P) Ltd. asked for certain deductions from the value of clearances computed by the Revenue. - No such calculations or Chartered Accountant's certificate was even produced by the appellant before us. In the absence of any such quantification it was difficult for the adjudicating authority to make out any head or tail of the submissions made by the appellant. These verifications have to be made by the Adjudicating authority on production of such quantification C.A.'s certificates claimed by the appellant. The matter is, therefore, remanded to the Adjudicating authority for de novo consideration after affording an opportunity of personal hearing to the appellants. Appellants should produce the relevant data /C.A. certificate before the Adjudicating authority during remand proceedings - Decided in favour of assessee.
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