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2017 (7) TMI 521 - AT - Central ExciseSSI exemption - dummy units - it was alleged that the unit had floated fictitious non-existent companies so as to manipulate the purchase production and sales details and kept their clearances well within the exemption limit of ₹ 1 crore - Held that: - appellant concedes that the details had not been produced by the appellant in such proceedings, and in case the fact of these export clearances are considered, there would be a substantial change in the aggregate value of clearances and on this count, matter may be remanded for reconsideration on the basis of Form-H certificates evidencing export - matter on remand. CENVAT credit - credit on the date of crossing the exemption limit - Held that: - the adjudicating authority will consider the claim of the appellant on the matter of eligibility of cenvat credit. The penalty imposed under Section 11AC will be recalculated based on the eventual duty liability that will be arrived at by the authority in such adjudication. Appeal allowed by way of remand.
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