TMI Blog2009 (9) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by an assessee are not required to be included in computing the clearance value of 150 Lakhs. The dispute in the present appeal relates to the fact as to whether the certain quantity was actually exported by the appellants through the merchant exporter or not. Held that- we are of the view that in the absence of any rebuttal to “H Form” issued by the Sales Tax department, we are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of Rs. 52,561/- and penalty of identical amount, we proceed to decide the appeal itself inasmuch as we find that the issue lies in a narrow compass. 2. The appellant is an SSI unit availing the benefit of Small Scale Notification No. 08/2003 dated 1-3-2003. The said Notification grants unconditional exemption to the first clearance of 150 Lakhs. The exports made by an assessee are not requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 150 Lakhs and as such, they required to pay duty on the excess clearances. We have gone through the impugned order passed by the authorities below. Admittedly, the appellants have given "H Forms" issued by the Sales Tax department. Our attention has been drawn to the Board Circular No. 648/39/2002-Central Excise dated 25-7-2002. For better appreciation, we reproduce the relevant Para of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Department, viz H Form or ST-XXII Form or any other equivalent Sales Tax form, will be accepted as proof of export. It is clarified that this facility is available only in respect of the exempted units which undertake exports themselves or through merchant exporters directly from the unit itself. The facility is not available for the supplies made to nay other domestic manufacturer who may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case their value is not required to be taken into consideration for arriving at the aggregate clearances of Rs. 1.5 Crores. If that be so, the clearances would not exceed the exemption limit. As a result, demand of duty cannot be confirmed against the appellants. The impugned order is accordingly set aside and appeal is allowed with consequential relief to the appellants. Stay petition also get d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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