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2010 (9) TMI 562 - AT - Central ExciseNotification No. 8/2001-C.E., dated 1-3-2001 - SSI exemption - Demanding duty along with interest and penalties - The respondents crossed exemption limit of Rs. 1 crore and cleared their goods at nil rate of duty whereas they were required to pay duty on the value of clearances in excess of Rs. 1 Crore - The respondents have cleared the goods to the merchant-exporter, who issued Form H as prescribed by the Sales Tax Department - Held that, such clearances are not included for computation of exemption limit of Rs. 1 crore - The Commissioner (Appeals) has rightly allowed the claim of the respondent, which is upheld - Decided in favour of assessee.
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