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2018 (8) TMI 82 - CESTAT MUMBAISSI Exemption - N/N. 9/2001-CE dt. 1.3.2001 - clubbing of clearances - Rural area - branded goods - branded goods manufactured at Goa Unit, which is situated in Rural Area - Held that:- On the same issue for the earlier period, this Tribunal, in appellant own case COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V VERSUS SHAKTI INDUSTRIES [2008 (7) TMI 668 - CESTAT, MUMBAI], after scrutiny of the facts and interpreting the Notification No. 9/2000 -CE dt. 1.3.2000 worded in similar line with Notification No. 9/2000-CE dt. 1.3.2000, observed that the appellants are eligible to benefit of Notification No. 9/2000-CE dt. 1.3.2000 and the value of clearance of their Goa unit cannot be added to the clearance value of Mumbai unit in computing the aggregate value of clearances under the said Notification - clearances cannot be clubbed - appeal allowed - decided in favor of appellant.
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