TMI Blog2010 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the value of clearances in excess of Rs. 1 Crore - The respondents have cleared the goods to the merchant-exporter, who issued Form H as prescribed by the Sales Tax Department - Held that, such clearances are not included for computation of exemption limit of Rs. 1 crore - The Commissioner (Appeals) has rightly allowed the claim of the respondent, which is upheld - Decided in favour of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t started to pay duty on their clearance from 16-11-2002. It was noticed that on 2-11-2002, the respondents crossed exemption limit of Rs. 1 crore and cleared their goods at nil rate of duty whereas they were required to pay duty on the value of clearances in excess of Rs. 1 Crore. It was revealed that on 1-11-2002, the respondent had cleared the goods valued at Rs. 2,68,117/- vide Invoice No. 315 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Sales Tax Department that Form-H or Sales Tax-XXII Form will be accepted as proof of export. It was also clarified that this facility is available in respect of exempted units, which undertake themselves or through merchant-exporters directly from the unit itself. On the said submission made by the respondent, the Commissioner (Appeals) rejected the adjudication order. Revenue is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant was availing the SSI exemption under Notification No. 8/2001-C.E. dated 1-3-2001, as amended. The appellant started to pay duty from 16-11-2002. The appellant cleared the goods valued at Rs. 2,68,117/- vide invoice no. 315 dated 1-11-2002, the value of which was not included in the exemption limit of Rs. 1 Crore. These goods were cleared to M/s. Sunlight Surgicals, New Delhi and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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