TMI Blog2017 (3) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no case for the appellant. As regards the claim of learned Counsel that the submission of 'H' Form by merchant exporters as a proof of export of the goods cleared, we have no doubt in our mind that 'H' Form is one of the conclusive evidence to indicate that the goods are exported but in the case in hand the 'H' Form does not indicate any connection between the goods cleared for export and the goods exported as also the documents of clearances from the appellant's factory do not indicate that soyabean de-oiled cakes was in fact packed in HDPE bags. The appellant is not able to convince us that the goods cleared by them for export, were packed in HDPE bags which were procured duty free by claiming benefit of N/N. 43/2001-CE (NT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, orders-in-original and orders-in-appeal. It is her submission that the show-cause notices accept the fact that appellant had exported soyabean de-oiled cakes. She would draw our attention to the various documents, more specifically 'H' Form given by the purchasers to them and submits that the 'H' Form is for the export of the goods given by VAT department of Govt. of Maharashtra. It is her submission that the HDPE bags which were procured duty free were in fact used for export purposes only hence the demand of duty seems to be incorrect. She would submit that the decision of the Tribunal in the case of Universal Packaging - 2011 (264) ELT 147 (T) squarely covers the issue as in that case the Tribunal has held that & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly by appellant. We find from the documents produced before us in the appeal memo, that appellant sold the soyabean de-oiled cakes to merchant exporters, who in turn according to appellant has exported these goods. We find from the records that appellant's customer's i.e. merchant exporters have placed order to the appellant for soyabean de-oiled cakes packed in PP bags but the order so are very specific that the said order indicates that the PP bags should be new bags. As against, we find that the appellant had not indicated in the invoices prepared by them for the clearance of soyabean de-oiled cakes that the said soyabean de-oiled cakes were packed in HDPE bags. In the absence of any evidence to show that they had cleared the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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