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2019 (2) TMI 1428 - AT - Central ExcisePermission to clear the goods for further processing - permission to re-export the goods - Rule 56B of the Central Excise Rules, 1944 - production of H forms - Circular No. 212/46/96-Cx dated 20.05.1996 - Held that:- The appellant have failed to produce H Forms at least in the 10 cases listed at para 10.5 of the impugned order for which there is no defense - In the instant case ‘M/s Core’ from where the goods have been claimed to have been exported was a registered unit. If they wanted to export they were not entitled to the concession given to small scale units. Circular 212/46/96-CX dated 20.05.1996 and 648/39/2002-CX dated 25.07.2002 are in the shape of relaxation offered to fully exempted Units as a concession. The said procedure is not applicable to Units other than those specified in the said Circular. Appeal dismissed - decided against appellant.
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