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2016 (11) TMI 871 - CESTAT MUMBAIRectification of Mistakes - threshold exemption - Held that: - the first appellate authority has recorded that he is unable to extend the benefit of Notification 8/08-ST dated 01.03.2008 as the appellant had not produced any documents as to their turn-over in the previous year. Before us also, nothing is produced to come to a concrete conclusion- In our view, principally the appellant should get the benefit of exemption under Notification No.8/08-ST if they are able to produce an evidence that their turn-over service rendered from the previous year falls within the period of exemption. To that extent, we hold that the appellants have made out a case in the ROM application. Levy of tax - direct purchase of products made by the applicants from RMP - Held that: - there is no error apparent on the face of the record on this point Computation of liability to the extent the consideration is received by the applicants to be taken as inclusive of tax - Held that: - duty or tax liability is to be worked out from the amounts/consideration received holding the same as cum-tax consideration. To that extent we hold that the applications for ROM need to be allowed. The tax liability is upheld interest but the same needs to be worked out - applications for Rectification of Mistake are disposed off.
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