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2015 (11) TMI 665 - AT - Central ExciseExport of goods by SSI units against form H - Fraudulent availment of SSI Exemption - Notification No. 8/2003 dated 1/3/2003 - Floating of dummy unit - Clubbing of clearances - Held that:- Appellant has not disputed the issue of clubbing of both units before adjudicating authority. - Appellant have produced all the records such as form ‘H’ and other sales documents before adjudicating authority and considering those documents, original authority has extended the benefit of deduction of value of goods exported through merchant exporter strictly in terms of Circular dated 26/5/1996 and 25/7/2002. In both the Circulars, Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export. In view of the clear Board circular adjudicating authority has correctly allowed deduction of value of goods exported through merchant exporter. - No infirmity in the order, as original authority has only followed the Board Circular in correct perception and allowed the deduction of value of exported goods from the aggregate value of both units. - Impugned order is set aside - Decided in favour of assessee.
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