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    <title>2018 (8) TMI 1077 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside penalties imposed under Section 11 AC and remanding the matter for further investigation. The appellant&#039;s eligibility for SSI Exemption for the financial year 2008-2009 was upheld, with the need for clarification on the treatment of certain goods in the aggregate clearance value calculation. The Tribunal emphasized the importance of considering physical clearances post 01.04.2007 for the relevant year and the necessity for detailed verification on the manufacturing status of specific goods like the Spray Drayer.</description>
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      <description>The Tribunal allowed the appeal, setting aside penalties imposed under Section 11 AC and remanding the matter for further investigation. The appellant&#039;s eligibility for SSI Exemption for the financial year 2008-2009 was upheld, with the need for clarification on the treatment of certain goods in the aggregate clearance value calculation. The Tribunal emphasized the importance of considering physical clearances post 01.04.2007 for the relevant year and the necessity for detailed verification on the manufacturing status of specific goods like the Spray Drayer.</description>
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