https://www.taxtmi.com/caselaws?id=346716 Clearances made for export through a merchant exporter could not be denied SSI exemption under Notification No. 9/2003-C.E. because the concession was framed for clearances for home consumption up to the specified aggregate value, and the disputed goods were not cleared for home consumption. On the facts found, the Revenue's demand for differential duty was not sustainable, and the Tribunal also noted revenue neutrality. The denial of SSI exemption was therefore unjustified and the demand failed in favour of the assessee. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346716 Clearances made for export through a merchant exporter could not be denied SSI exemption under Notification No. 9/2003-C.E. because the concession was framed for clearances for home consumption up to the specified aggregate value, and the disputed goods were not cleared for home consumption. On the facts found, the Revenue's demand for differential duty was not sustainable, and the Tribunal also noted revenue neutrality. The denial of SSI exemption was therefore unjustified and the demand failed in favour of the assessee. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346716