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TMI Blog2017 (7) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... details had not been produced by the appellant in such proceedings, and in case the fact of these export clearances are considered, there would be a substantial change in the aggregate value of clearances and on this count, matter may be remanded for reconsideration on the basis of Form-H certificates evidencing export - matter on remand. CENVAT credit - credit on the date of crossing the exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had floated fictitious non-existent companies so as to manipulate the purchase production and sales details and kept their clearances well within the exemption limit of ₹ 1 crore. The original authority, in de novo adjudication ordered by the Commissioner (Appeals), has redetermined and confirmed the duty liability of ₹ 5,21,702/- along with interest thereon and penalties under vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel fairly concedes that these details had not been produced by the appellant in such proceedings, and he submits that in case the fact of these export clearances are considered, there would be a substantial change in the aggregate value of clearances and on this count, matter may be remanded for reconsideration on the basis of Form-H certificates evidencing export. 2.1 Ld. advocate also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligibility has been addressed by both the lower authorities. 4. Heard both sides and have gone through the records. 5. It is evident that the matter will have to be sent back for de novo consideration in view of the additional submissions made by the ld. advocate in respect of the export clearances made through Form-H certificates, the details of which had admittedly, not been placed before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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