https://www.taxtmi.com/caselaws?id=102160 Returned goods reprocessed and cleared again under Rule 173L could not be counted twice in computing aggregate clearance value for exemption eligibility under Notification No. 38/97. The notification provided no express basis for including the value of the same goods a second time, and the revenue approach would have duplicated the value of identical clearances. On that reasoning, the value of goods originally cleared, later rejected by customers and returned, had to be excluded from the clearance calculation, and the demand was unsustainable. en-us Tue, 04 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102160 Returned goods reprocessed and cleared again under Rule 173L could not be counted twice in computing aggregate clearance value for exemption eligibility under Notification No. 38/97. The notification provided no express basis for including the value of the same goods a second time, and the revenue approach would have duplicated the value of identical clearances. On that reasoning, the value of goods originally cleared, later rejected by customers and returned, had to be excluded from the clearance calculation, and the demand was unsustainable. Case-Laws Central Excise Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102160