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TMI Blog2006 (9) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. The goods were cleared to Bhalaria Steel Corporation, and to other merchant-exporter against 14B or Form H of Sales Tax Department which were to be accepted as proof of export as per simplified export procedure prescribed by the Board, under para 4.1.2 of Part III of Chapter 7 of Central Excise Mannual. Subsequently on representation from the exempted units to allow a similar facility to them in respect of the raw materials cleared by them to be used in the manufacture of export products, Board vide its Circular dated 25-7-2002 clarified that the facility of simplified procedure was available in respect of only those exempted units, which undertake exports themselves or through merchant-exporters directly from the units itself. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products, which were to be exported. It was submitted that even if the clarifications was to apply to units who export their products through merchant-manufacturer, the demand cannot be raised for the period April 2002 to July 2002 when the circular was not in existence and further since the circular was circulated in September 2002 only, the demand up to this period cannot be raised even on the basis of the circular. As regards the demand for the period beyond September 2002 it was submitted that the show cause notice has been issued in the year April 2005 for the period Feb., 2003, which is beyond the period of limitation and extended period cannot be invoked as there was no suppression of facts on their part. In this regards, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther statements were recorded in the years 2003 and 2004 as a part of that enquiry and therefore, the extended period has been rightly invoked. 4. We have considered the submissions. We find that the applicants have not been able to make out a prima facie case in their favour, both on merits as well as on limitation so as to call for complete exemption from pre-deposit of duty, as the clarification issued by the Board, makes it very clear that the intention has all along been that the simplified procedure will be applicable only in respect of those clearances, which are effected directly from the units and not from the premises other than the manufacturing unit. Further on limitation, since the statements were part of continuing enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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