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TMI Blog2015 (10) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the goods are manufactured by a factory located in Rural Area, as is claimed by the appellants, the goods will be eligible for the SSI exemption granted by the said Notification No. 8/2003-CE dated 01.03.2003. It is further observed that Simplified Export Procedure for export of ready made garments prescribed vide Circular No. 705/21/2003-CX dated 08.04.2003 is meant for exempted units. It is also observed that in the communication dated 25.09.2014, subsequent to the impugned order-in-original, the Assistant Commissioner (Review), Central Excise & Customs, Daman has categorically stated that the ready made garments in question here have been exported. - Matter remanded back - Decided in favour of assessee. - Appeal Nos. E/11955-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their overseas buyer M/s. Marks Spencer and their local clearance of readymade garments does not exceed 5% of their export turn-over during a year. The issue to be decided was whether the allegations levelled in the show cause notices regarding contravention of procedures, conditions and provisions specified under Rule 18/ Rule 19 of the Central Excise Rules, 2002 read with Notification No. 42/2001-CE (NT) dated 26.6.2001 by the appellants for export of excisable goods are proper or otherwise and whether; owing to such omission, suppression, lapses and contraventions by the appellant, the demands of duty, fine and penalty confirmed by the adjudicating authority are legal and justified and sustainable or not. The appellants claimed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by them. He further submits that the Revenue has now admitted that the readymade garments on which the duty is demanded pursuant to the impugned order-in-original, have been actually and physically exported, as is evident from the communication dated 25.09.2014 from the Assistant Commissioner (Review), Central Excise Customs, Daman to the Additional Commissioner (Authorised Representative). It is his submission that the appellants exported the goods after following the Simplified Export Procedure as provided in Para III of Chapter 7 of the Central Excise Manual, made applicable to the readymade garments, by Circular No. 705/21/2003-CX dated 08.04.2003. Therefore, the learned Counsel submits that the order-in-original dated 27.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s contention is that since they are located in a Rural Area, the mischief of Para 4 of Notification No. 8/2003-CE dated 01.03.2003 is not applicable to them, and they are entitled to the benefit of Notification No. 8/2003-CE dated 01.03.2003, and consequently they are also entitled to the Simplified Export Procedure , made applicable to the readymade garment manufacturers vide Circular No. 705/21/2003-CX dated 08.04.2003. For better appreciation, Para 4 of the Notification No. 8/2003-CE dated 01.03.2003 is reproduced below:- 4. The exemption contained in this notification shall not apply to specified goods? bearing a brand name or trade name, whether registered or not, of another person, except in the following cases :- (a) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a factory located in Rural Area. In other words, it is clear that if the goods are manufactured by a factory located in Rural Area, as is claimed by the appellants, the goods will be eligible for the SSI exemption granted by the said Notification No. 8/2003-CE dated 01.03.2003. It is further observed that Simplified Export Procedure for export of ready made garments prescribed vide Circular No. 705/21/2003-CX dated 08.04.2003 is meant for exempted units. It is also observed that in the communication dated 25.09.2014, subsequent to the impugned order-in-original, the Assistant Commissioner (Review), Central Excise Customs, Daman has categorically stated that the ready made garments in question here have been exported. The learned Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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