9911796707
TMI Blog1999 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... .90 upto February 1988, 7326.19 from March 1988 to June 1988 under Chapter Heading 87 from June 1988 onwards. The appellants had cleared such goods for home consumption as well as for export through merchant exporter and had been availing the provisions of simplified procedure, where in production of ST-XXII/H-forms are considered as proof of export. The merchant exporter did some machining before exporting the subject goods. The appellants also availed of concession of SSI exemption under Notification No. 175/86. During the course of scrutiny of Bills of lading of the merchant exporters, the department observed that the goods actually exported were finished spare auto parts/motor vehicle parts which were alleged to be different from the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for admission of additional evidence stating that the appellants had now come to know that the action for levy and collection of duty in this case had been initiated on the report of audit; that this fact was not disclosed to the appellants during the adjudication proceedings; that the audit objection was replied and that the Accountant General (Audit) has subsequently dropped the objection vide letter dated 18-5-1996; that this correspondence conclusively brought out that the appellants were not liable to pay duty; that the aforesaid two letters are relevant for the just decision in the case and therefore prayed that this application may be allowed. 4. After hearing the submissions of ld. Advocate and Shri R.D. Negi, ld. SDR, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res" is wrong inasmuch as in Form H 053205, H 053207, H 053206, H 053202 and H 053204 all dated 30-4-1988 the description of the goods as automobile spare parts has been clearly stated. He, therefore submits that the correct position is that the description of the goods in H-form of Sales Tax Department was incorporated and description in these forms was motor vehicle parts/spares, therefore there was no suppression or mis-statement. He submits that since the demand is for a period beyond six months, therefore it is time barred and submits that both on merits and on limitation, the impugned order is wrong and illegal and prays that it may be set aside and the appeal may be allowed. 7. Ld. SDR submits that while submitting the CL, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues booklets to the merchant exporters serially numbered H-Forms /ST XXII Forms. After the goods have been exported by the merchant exporters, the latter issues these Forms to the manufacturers of goods from whom the goods were purchased by them. Merchant exporters have to account all these serially numbered forms to the Sales Tax Department by furnishing a proof that the goods have been exported out (through presentation of shipping bill, bill of lading, foreign exchange remittance, etc.). The liability of the manufacturers to the Central Sales Tax gets waived only when they submit these forms and indirectly exports get accounted for through the issue of H- forms or ST/XXII Forms or any other equivalent Sales Tax documents for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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