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TMI Blog2009 (9) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... rova, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty of Rs. 52,561/- and penalty of identical amount, we proceed to decide the appeal itself inasmuch as we find that the issue lies in a narrow compass. 2. The appellant is an SSI unit availing the benefit of Small Scale Notification No. 08/2003 dated 1-3-2003. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Accordingly, when such quantities is taken into consideration for computing aggregate clearances, they exceed the amount of Rs. 150 Lakhs and as such, they required to pay duty on the excess clearances. We have gone through the impugned order passed by the authorities below. Admittedly, the appellants have given "H Forms" issued by the Sales Tax department. Our attention has been drawn to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Manual provides that in the case of export by exempted units through merchant exporter, the documents prescribed by Sales Tax Department, viz H Form or ST-XXII Form or any other equivalent Sales Tax form, will be accepted as proof of export. It is clarified that this facility is available only in respect of the exempted units which undertake exports themselves or through merchant exporters d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm" issued by the Sales Tax department, we are of the view that such exports actually stands made by the assessee, in which case their value is not required to be taken into consideration for arriving at the aggregate clearances of Rs. 1.5 Crores. If that be so, the clearances would not exceed the exemption limit. As a result, demand of duty cannot be confirmed against the appellants. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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