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2013 (10) TMI 140

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..... e assessee could be considered as clearances for home consumption and benefit of Notification No. 8/2011 could be denied to the assessee in respect of those exports - Held that:- As per the Circular No. 212/96, no doubt that the exporter was required to furnish a photocopy of Form-H to establish proof of export within a period of six months from the date of clearance of the goods from the factory, .....

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..... venue in this appeal :- (a) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in holding that the Form-H certificate obtained from the clients by the respondents, is sufficient to prove the exports made by the Respondents? (b) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in holding that the sale of excisable goo .....

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..... could be considered as clearances for home consumption and benefit of Notification No. 8/2011, dated 1st March, 2001 could be denied to the assessee in respect of those exports? 3. As per the Circular No. 212/96, no doubt that the exporter is required to furnish a photocopy of Form-H to establish proof of export within a period of six months from the date of clearance of the goods from the facto .....

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