2016 (10) TMI 1166

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.... Commissioner (AR), for the Appellant. None, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The present application for rectification of mistake filed by the Revenue on the ground that in the appeal of the Revenue, one of the issue was that the value of exports goods and resale of duty paid goods are includible in aggregate value for the purpose of calculating the thre....

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....duty paid goods" and non taking into the account of "Export clearances". I find that the appellants in their letter dated 15-1-2004 reply to show cause notice in the para-I(B) has clearly mentioned that during 2002-03 (the 4/2002 to 12/2002) the Export sales against Sales Tax Form No. 14B, was Rs. 26,97,921/- and during 2002-03 (4/2002 to 12/2002) the Resale of duty paid goods was Rs. 16,64,860/-.....

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....e resale goods will get deduction from total clearance value; while calculating the SSI benefit. In the forgings it is held that the Trade Mark is owned by appellants, then export clearances and second sales are also liable for deduction from total clearances for the year 2002-03 and after giving SSI benefit of Rs. one crore if any balance is left out that will be chargeable to Central Excise duty....