TMI Blog2008 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Member (T) [Order per : K.K. Agarwal, Member (T)]. - The appellant a SSI Unit is engaged in the manufacture of readymade garments which were manufactured under their brand name "Merry" as also under the brand name belonging to M/s. A-La Mode Exports and M/s. Twinkle International. The readymade garments manufactured by them carrying the brand name of A-La Mode Exports and Twinkle International were cleared to the above two brand name owners who are merchant exporters, without payment of duty. M/s. A-La Mode Exports and Twinkle International after receiving the goods from the appellants exported them and as a proof of export they furnished Form-14B prescribed under the Sales Tax Law) and Bills of Lading. Since the appellants have th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance documents should mention on top "Export through merchant exporters" and Export - Import code of such merchant exporters. It was submitted that though these words "export through merchant exporters" were not written on the invoices but "for export" was writ ten, which made it clear that the goods were meant for export. The ld. Advocate invited our attention to Para 27 of the Order-in-Original wherein Commissioner has very clearly observed that the appellants have made strenuous efforts to show that the goods manufactured were exported but unfortunately the issue here is not whether the goods were exported or not. The issue is whether the noticee is entitled to clear the goods without payment of Central Excise duty from his factory. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing out clearances for eligibility to SSI exemption under Notification No. 8/2000-C.E. It was submitted that this decision was followed by the Tribunal in the case of Radhey Paper Udyog final order Nos. 114-115/2005-B, dated 27-1-2005. Reference was also invited to the Tribunal's decision in the case of Benara Bearings Pvt. Ltd. - 1999 (105) E.L.T. 398 (Tribunal) wherein the delay in filing H form as a proof of export was held to be relaxable once the evidence regarding proof of export was submitted. Similarly in the case of Affan Shoes (P) Ltd. - 2000 (122) E.L.T. 868 (Tri.) it was held that though excise levy is on production and manufacture, its recovery is deferred by law till entry of goods in domestic market and Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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