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    <title>2016 (10) TMI 1166 - CESTAT MUMBAI</title>
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    <description>The Tribunal rectified a mistake concerning the inclusion of export goods and resale of duty paid goods in calculating the threshold exemption limit of Rs. 1 crore. The ld. Commissioner&#039;s detailed analysis, supported by evidence from the appellant, concluded that these values should not be included in the threshold. The Tribunal upheld this decision, leading to the rectification of the previous order and dismissing the Revenue&#039;s appeal on this issue.</description>
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      <description>The Tribunal rectified a mistake concerning the inclusion of export goods and resale of duty paid goods in calculating the threshold exemption limit of Rs. 1 crore. The ld. Commissioner&#039;s detailed analysis, supported by evidence from the appellant, concluded that these values should not be included in the threshold. The Tribunal upheld this decision, leading to the rectification of the previous order and dismissing the Revenue&#039;s appeal on this issue.</description>
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