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2017 (8) TMI 774 - AT - Central ExciseSSI exemption - Clearance for export through merchant exporter - N/N. 9/2003-C.E., dated 28-2-2003 - Revenue alleged that the goods not cleared for home consumption cannot be cleared under concessional rate of duty under Notification No. 9/2003, hence demanded the differential duty - Held that: - Unless it is shown that the clearance challenged by the Revenue is not within the total permissible clearance, exemption cannot be denied - appeal allowed - decided in favor of appellant.
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