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2023 (9) TMI 355 - CESTAT MUMBAILess recovery of duties of central excise on clearances - Entitlement of concessional rate of duty - HELD THAT:- It is seen from the grounds of appeal that the statutory requirement of monthly removals mandated by the Maharashtra State Pollution Control Board (MSPCB) precluded any other option and any detriment arising from computation of entitlement to monthly computation of entitlement for domestic clearance would be inequitable. That certain classes of units are entitled to such periodicity of clearance rules out rigidity of approach in computing entitlements. There is no reason to deny such computation to the appellant herein. Demand relating to ‘domestic clearance’ at full rate of duty - HELD THAT:- On the dispute limited to ₹. 7,82,337, it would appear that the justification offered by appellant for the appropriate value of clearances has not been appreciated by the lower authorities - there is a casual dismissal of the submission. The veracity of the entitlement for clearance at concessional rate of duty, as submitted by the appellant, needs to be carried out and the submissions of the appellant on the value of the clearances effected at ‘full rate of duty’ need consideration. These are to be undertaken by the original authority. Impugned order set aside - matter on remand.
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