Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 433 - AT - Central ExciseLegality of availment of SSI exemption under Notification No. 08/2003-CE(NT) dated 28.02.2003 - non-inclusion of value of supplies to Merchant Exporters - applicability of clarificatory Circular No. 468/39/2002- CX dated 25.07.2002 - penalty on Appellant Company or its Managing Partner - HELD THAT:- here is reiteration of the finding of this Tribunal made on this issue in the case of VADAPALANI PRESS VERSUS COMMISSIONER OF C. EX., CHENNAI [2007 (3) TMI 151 - CESTAT, CHENNAI] where it was held that we are of the view that the interpretation given by Learned SDR to the Board’s Circular No. 648/39/2002 would not be consistent with the provisions of law governing issuance of “Form-H” certificate. It is not the case of the Revenue that the cartons supplied by the appellants to A.V. Thomas Co. and other similar customers were not exported. It is, however, pointed out that the cartons were not exported as such, but were only used as packing material for goods exported by the customers. It is also noticed that Hon'ble High Court of Bombay, in COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V VERSUS UNIVERSAL PACKAGING [2013 (10) TMI 140 - BOMBAY HIGH COURT], had dismissed the Revenue’s appeal that was filed against decision of this Tribunal given in UNIVERSAL PACKAGING VERSUS COMMISSIONER OF C. EX., MUMBAI-V [2010 (9) TMI 561 - CESTAT, MUMBAI] that was being passed basing on the ratio of Vadapalani Press. Further, decision of Vadapalani Press has been consistently followed thereafter in several decisions of this Tribunal including the case of JAI JAWALA PROCESSORS VERSUS COMMISSIONER OF CENTRAL EXCISE, ROHTAK [2014 (12) TMI 1318 - CESTAT NEW DELHI], COMMISSIONER OF CENTRAL EXCISE VERSUS AMAR PACKAGING INDUSTRIES [2012 (8) TMI 1068 - GUJARAT HIGH COURT], VIBA FLUID CONTROL VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [2017 (11) TMI 277 - CESTAT MUMBAI] and HARE KRISHNA BOXES PVT. LTD. VERSUS COMMISSIONER OF C. EX., BELAPUR [2010 (12) TMI 715 - CESTAT, MUMBAI] - thus, inclusion of such value of corrugated boxes supplies to Merchant Exporters to determine tax liability by computing the out-turn so as to exceed the SSI exemption limit and its confirmation by the Commissioner (Appeals) is not sustainable in both law and facts. No penalty is imposable also on the Appellant Company or its Managing Partner. Appeal allowed.
|