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TMI Blog2015 (1) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute that the Hangers were exported with garments by the merchant exporter. Thus, there is substantial compliance of the Board's circular. The Commissioner (Appeals) observed that there is procedural lapse in so far as the goods were not directly exported but through merchant exporter. The Board has clearly clarified that this facility is not available to the supplies made to any other domestic manufacturer who may or may not export its finished products. In the present case, it is observed from the record that the merchant exporter exported the goods which was not disputed at any point of time. - Impugned order set aside - Decided in favour of assessee. - Appeal Nos.E/160, 1091/2005 - FINAL ORDER No.40598-40599/2014 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 dropped the demand, holding that that the appellants are entitled for SSI exemption during the year 2000-2001. While ascertaining value of export goods, he had proceeded on the basis of Sales Tax Certificate, Chartered Accountant's Certificate and Sales Tax Assessment Order. Against the order of the adjudicating authority, Revenue filed appeal before the Commissioner (Appeals). By the impugned Order-in-Appeal No.28/2004 dt. 29.11.2004, the Commissioner (Appeals) allowed the appeal filed by Revenue. Hence, the appellant filed Appeal No.E/160/2005 before this Tribunal seeking setting aside of the impugned OIA dt. 29.11.2004 and for restoring the adjudication order. 2.2 In Appeal No. E/1091/2005, the adjudicating authority confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proof of export. This facility is available only in respect of the exempted units which undertake exports themselves or through merchant exporters directly from the unit itself. The facility is not available for the supplies made to any other domestic manufacturer, who may or may not export its finished products. In the present case, Revenue is of the view that the goods were not directly exported and it was exported by the merchant exporter with garments. 3. Ld. AR on behalf of the Revenue placed the decision in the case of Commissioner Vs Amar Packaging Industries - 2012 (275) ELT A148 (Guj.) wherein the Hon'ble Gujarat High Court admitted the Revenue's appeal in the context as to whether CESTAT committed an error in coming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular No.648/39/2002-CX dated 25.7.02 issued from file F.No.209/11A/2002-CX.6 which was incidentally issued for clarifying the simplified export procedure available to exempted SSI unit. Though the assessee have not cleared the hangers directly from the factory premises, the Form H furnished is taken as an evidence to conclude that the hangers have been exported from the units mentioned above. On the basis of these documents, I am of the opinion that the assessee is entitled for deduction of the value of hangers cleared to these units from the total value of clearances in terms of notification No.47/94. 5. Revenue in their appeal before the Commissioner (Appeals) contended that the appellants had cleared the Plastic Hangers to various u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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