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TMI Blog2019 (2) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 are in the shape of relaxation offered to fully exempted Units as a concession. The said procedure is not applicable to Units other than those specified in the said Circular. Appeal dismissed - decided against appellant. - Appeal No. E/1891/2010-DB - A/10219/2019 - Dated:- 1-2-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Mr. P. M. Dave (Advocate) For Respondent: Mr. T. K. Sikdar (AR) ORDER Per: Raju This appeal has been filed by the M/s. Mecca Industries against demand of the Central Excise duty, interest and imposition of penalty under section 11AC read with Rule 173Q of the central Excise Act, 1944. 2. During the period 1993-1994 - 1996-1997, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues these forms to the manufacturers of the goods from whom the goods were purchased by them. The merchant exporters in turn have to account all these serially numbered forms to the Sales Tax Department by furnishing a proof that the goods have been exported out. These proofs are in the form of presentation of the shipping bill duly completed by the customs, bill of lading, foreign exchange remittance certificates etc. The liability of the manufacturers to the Central Sales Tax gets waived only when they submit these forms to the Sales Tax Department. It is, therefore, seen that indirectly exports get accounted for through the issue of H-Form or ST-XXII Form. Therefore, it has been decided that to accept photocopy of H-Form or ST-XXII For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be held liable to duty under any circumstances. 3. Ld. AR relies on the impugned order. He particularly relied on para 18 (v) of the order in original wherein following has been stated. I have also verified the form H under the sale tax law. The said form is nothing but a mere declaration by M/s Core Healthcare to the sales tax department about the export affected by them with respect to the goods they procured from the said asessee. The fact that the description of the goods exported through ARE as of M/s Core Healthcare as submitted by the assesse were actually the same as removed by the said assesse to M/s Core Healthcare under the provisions of Rule 56B is not established as the one to one correlation between what has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich there is no defense. 6. Ld. Counsel has relied on the Circular 212/46/96-CX dated 20.05.1996 and 648/39/2002-CX dated 25.07.2002. It is seen that both the Circulars are in the shape of relaxation offered to fully exempted Units as a concession. The said procedure is not applicable to Units other than those specified in the said Circular. 7. Ld. Counsel has relied on the decision in the case of Universal Packaging (supra) a perusal of the said decision shows that the facts in the said cases were different. In the said the appellant has submitted bill of lading and allied documents along with Form H. In the instant case bill of lading or allied document like shipping bills has not been produced and thus the facts of the case are sig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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