9911796707
TMI Blog2000 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of Alumina Bells, Rings etc. and were, during the relevant period, availing the benefit of Notification No. 1/93-C.E. dated 28-2-93, being an S.S.I. Unit. 2. They were issued a show cause notice on 15-3-1996 raising demand of duty of Rs. 1,21,848.50 on the ground that while computing the total cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity cleared under Deemed Export is to be included in computation of the exemption of the said Notification. It is the contention of the appellants that the Deemed Exports cannot be treated as clearance for home-consumption. Deemed Export being clearly export, there is no specific provision to include the Deemed Export quantity in computation of the aggregate value of the clearances for home- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the non-existence of any such provision in the Central Excise Rules read with the Notification. 5. We have considered the submissions made from both sides. The short point required to be decided is as to whether the value of the Deemed Export is required to be taken into consideration while computing the total value of the clearances under the provisions of Notification No. 1/93-C.E. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the goods, though they did not leave the country, have been placed on the same platform on which the goods meant for export are placed and Deemed Exports have been given the status of exports, by a deeming provision of law. Notification No. 1/93 while referring to aggregate value of clearances, refers to the excisable goods cleared for home-consumption. The appellants have placed on record rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r provision of law. Admittedly, Deemed Exports are not clearances for home-consumption. They have not been specifically included, as is the case of exports to Nepal and Bhutan for the purposes of computation of clearances under the said Notification. As such, non-mention of the same in the Notification goes in favour of the assessee rather than in favour of the Revenue. As such, we conclude that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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