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2019 (2) TMI 1226 - CESTAT AHMEDABADSSI exemption - Benefit of N/N. 01/93-CE dated 01.03.21993 denied - manufacture of ‘Rolled Products’ from the ship breaking materials - Exemption denied by the department on the ground that for the earlier period, though the appellant was claimed Exemption N/N. 202/1988-CE from the whole of the duty which is not eligible to them, therefore, the value of the clearance on which N/N. 202/1988-CE was claimed should be taken for the purpose of eligibility thresh hold limit of 2 Crore in the preceding financial year. Held that:- For the purpose of availment of the exemption notification, the condition prescribed is that in the preceding financial year, the total aggregate value should not exceed ₹ 2 Crore. The department considered the turnover of the preceding financial year as other then exempted for the reason that N/N. 202/1988-CE is not eligible to the appellant. Since the issue of N/N. 202/1988-CE is not yet decided in the appellant case as the SCN are still pending, therefore, the present case cannot be decided at this stage. The matter is remanded to the adjudicating authority for passing afresh order only after the outcome of the SCN issued for denial of Exemption N/N. 202/1988-CE. - appeal allowed by way of remand.
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