https://www.taxtmi.com/caselaws?id=107861 Denial of the claimed procedural exemption could not be sustained where the factual basis for rejecting the assessee's defence was not established. The assessee asserted SSI status and contended that its home-consumption clearances were within the exemption limit, which would have relieved it from the AR-4 procedure under the Board circular. The record showed no finding on SSI eligibility or on whether the exemption threshold was crossed, and the assessee was not given a fair opportunity to produce proof of export or correlation of the goods. The impugned order was set aside and the matter remanded for fresh adjudication after allowing evidence to be produced. en-us Thu, 22 May 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107861 Denial of the claimed procedural exemption could not be sustained where the factual basis for rejecting the assessee's defence was not established. The assessee asserted SSI status and contended that its home-consumption clearances were within the exemption limit, which would have relieved it from the AR-4 procedure under the Board circular. The record showed no finding on SSI eligibility or on whether the exemption threshold was crossed, and the assessee was not given a fair opportunity to produce proof of export or correlation of the goods. The impugned order was set aside and the matter remanded for fresh adjudication after allowing evidence to be produced. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107861