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TMI Blog2023 (5) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the case of VADAPALANI PRESS VERSUS COMMISSIONER OF C. EX., CHENNAI [ 2007 (3) TMI 151 - CESTAT, CHENNAI ] where it was held that we are of the view that the interpretation given by Learned SDR to the Board s Circular No. 648/39/2002 would not be consistent with the provisions of law governing issuance of Form-H certificate. It is not the case of the Revenue that the cartons supplied by the appellants to A.V. Thomas Co. and other similar customers were not exported. It is, however, pointed out that the cartons were not exported as such, but were only used as packing material for goods exported by the customers. It is also noticed that Hon ble High Court of Bombay, in COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V VERSUS UNIVERSAL PACKAGING [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R PATI Legality of availment of SSI exemption under Notification No. 08/2003-CE(NT) dated 28.02.2003 without including value of supplies to Merchant Exporters that resulted in confirming duty demand through three Orders-in-Original for the period from 2006 onwards vide Order-in-Original No. 132-134/13-15/V/2008/JC/KNP dated 30.06.2008 alongwith confirmation of penalties on the Appellant company as well as on its Managing Partner, that got confirmed vide Order-in-Appeal No. 53-54/MV/2004 is assailed in these four appeals. 2. Bereft of unnecessary detail, it is to be noted here that Appellant is a manufacturer of Corrugated Carton Boxes. It had availed SSI exemption available under Notification No. 8/2003 dated 28.02.2003 but was served wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in producing the copy of the clarificatory Circular, argued that the clarificatory Circular is followed by the Commissioner in its true letter and spirit and the findings would require no interference by this Tribunal. 4. We have carefully gone through the decided case law of Decorpac cited above. As could be observed there is reiteration of the finding of this Tribunal made on this issue in the case of Vadapalani Press Vs. Commissioner reported in 2007 (217) ELT 248 (Tribunal) case, the relevant portion of which, befitting to the issue in hand, is reproduced below:- "… Therefore, we are of the view that the interpretation given by Learned SDR to the Board's Circular No. 648/39/2002 would not be consistent with the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consistently followed thereafter in several decisions of this Tribunal including the case of Jai Jawala Processors Vs. Commissioner [2018 (360) ELT 94 (Tribunal)], Commissioner Vs. Amar Packaging Industries [2016 (344) ELT 187 (Guj)], Viba Fluid Control Vs. Commissioner [2018 (364) ELT 230 (Tribunal)] and Hare Krishna Boxes Pvt. Ltd. Vs. Commissioner [2011 (267) ELT 525 (Tribunal)]. We are, therefore, of the considered view that inclusion of such value of corrugated boxes supplies to Merchant Exporters to determine tax liability by computing the out-turn so as to exceed the SSI exemption limit and its confirmation by the Commissioner (Appeals) is not sustainable in both law and facts. Accordingly, no penalty is imposable also on the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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