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2023 (6) TMI 950 - CESTAT CHENNAISSI Exemption - appellant had crossed the exemption limit of Rs.1 Crore during 2006-07 to 2007-08 or not - failure to consider the export clearances made by the appellant through the merchant exporter - Board Circular No.648/39/2002 dated 25.07.2002. HELD THAT:- The Tribunal in the case of VADAPALANI PRESS VERSUS COMMISSIONER OF C. EX., CHENNAI [2007 (3) TMI 151 - CESTAT, CHENNAI] had occasion to consider a similar issue. The above Board’s circular was also referred by the Tribunal. It was held that when Form-H has been produced to establish that the goods have been exported the value of such clearances would not be included in the aggregate value so as to deny the SSI exemption. The Hon’ble Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS AMAR PACKAGING INDUSTRIES [2012 (8) TMI 1068 - GUJARAT HIGH COURT] has held that the Tribunal has not committed any error in allowing the appeal of the assessee. It is rightly held that requirements of the circular were substantively complied with. The demand cannot sustain. The impugned order is set aside - Appeal allowed.
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