TMI Blog2015 (11) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002. In both the Circulars, Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export. In view of the clear Board circular adjudicating authority has correctly allowed deduction of value of goods exported through merchant exporter. - No infirmity in the order, as original authority has only followed the Board Circular in correct perception and allowed the deduction of value of exported goods from the aggregate value of both units. - Impugned order is set aside - Decided in favour of assessee. - APPEAL NO. E/281/11-MUM - Final Order No. A/1462/2015/WZB/SMB - Dated:- 7-5-2015 - Mr. Ramesh Nair, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso imposed. Aggrieved by the said order Revenue filed appeal before the Commissioner(Appeals) on the ground that original adjudicating authority should not have reduced the value of goods claimed to have been exported through merchant exporter. Ld. Commissioner(Appeals) accepting contention of the Revenue set aside the order of the original authority and confirmed the demand of ₹ 4,83,864/-, equal amount of penalty was also imposed. Aggrieved by the impugned order the appellant is before me. 2. Ms. Padmavati Patil, Ld. Counsel for the appellant submits that adjudicating authority has correctly considered and reduced value of goods cleared for export through merchant exporter. The adjudicating authority has followed Board Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clubbing of both units before adjudicating authority. They only made submission that value of goods exported through merchant exporter should be reduced from total aggregate value of both units and thereafter if any demand arises on over and above threshold limit of aggregate value of one crore, only on that demand can be confirmed. Appellant have produced all the records such as form H and other sales documents before adjudicating authority and considering those documents, original authority has extended the benefit of deduction of value of goods exported through merchant exporter strictly in terms of Circular dated 26/5/1996 and 25/7/2002. In both the Circulars, Board has categorically clarified that in case of goods cleared form exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xports have not been excluded from the value of home clearances, the assessee in there said contention have submitted form H in respect of there above merchant export. Therefore, in light of the Boards Circular No. 648/30/2002 CX dtd. 25.07.02 (F. No. 200/41/202-CX-6). I am inclined to accept these form H as proof of export (as detailed in enclose Annexure), after taking into consideration this value of proof of export in respect of merchant export. Their cum duty value exceeds SSI exemption limit by rupees 2,10,681/-. Therefore the assessable value for charging duty comes to ₹ 1,81,122/- on which The C.Ex. Duty (Basic @ 16% + Edu. Cess @ 2%) comes to ₹ 29,560/- (Basic ₹ 28,980 + Edu. Cess ₹ 580/-) for the finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 29,560/- @ 13% comes to ₹ 7,633/-. 9e. Regarding personal penalty on Shri S. V. Mestry under Rule 26, proprietor of M/s S. V. Mestry Engineering Works is liable for penalty under Rule 26 of C.E.R.,2002. For concerning himself in clearance of the said excisable goods which he knew were liable to confiscation under the Central Excise Act, 1944. 9f. Regarding personal penalty on Smt. Sarika S. Mestry proprietor of M/s Shri Swami Samarth Engineering, the clubbing of the both companies have proved. Therefore, personal penalty on Smt. Sarika S. Mestry is impossible under Rule 26 of C.E.R., 2002. 9g. Since assessee have deposited ₹ 5 lacs, the confirmed demand, penalty, interest personal penalties are liable for app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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