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2008 (4) TMI 257 - CESTAT AHMEDABADSSI unit –accountal of clearance to compute exemption limit - allegation of crossing of exemption limit – burden/duty is of assessee to keep proper record of all clearances, not on revenue – demand sustainable – in respect of demand on ground of clandestine removal, matter is remanded to Commissioner to deal with the aspect if goods loaded from other unit, statement of transporter, clam of issue of debit notes after clearance etc.
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