https://www.taxtmi.com/caselaws?id=345409 Export clearances under Form-H certificates had not been placed before the lower authorities, and their value could affect the aggregate clearances relevant to SSI exemption; the matter was therefore remanded for fresh consideration. The assessee's eligibility to cenvat credit also required examination on the documents relied upon, together with the Revenue's objection on the procedure applicable once the exemption limit is crossed; these issues were left open for de novo adjudication. Penalty under Section 11AC was directed to be recalculated according to the duty liability ultimately determined. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 17 Jul 2017 11:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345409 Export clearances under Form-H certificates had not been placed before the lower authorities, and their value could affect the aggregate clearances relevant to SSI exemption; the matter was therefore remanded for fresh consideration. The assessee's eligibility to cenvat credit also required examination on the documents relied upon, together with the Revenue's objection on the procedure applicable once the exemption limit is crossed; these issues were left open for de novo adjudication. Penalty under Section 11AC was directed to be recalculated according to the duty liability ultimately determined. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345409