https://www.taxtmi.com/caselaws?id=119464 Export clearances are not to be included in the aggregate value of clearances for SSI exemption, as only clearances for home consumption are counted under the relevant notifications. The Tribunal relied on its earlier view and the Board's circular clarifying that exports fall outside the computation of the prescribed turnover limit. On the stated facts, the goods were cleared under Form H, which was accepted as proof of export, and the department's attempt to treat those clearances as home consumption was found untenable at the prima facie stage. A prima facie case was therefore made out for waiver of predeposit and stay of recovery. en-us Thu, 02 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 12:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119464 Export clearances are not to be included in the aggregate value of clearances for SSI exemption, as only clearances for home consumption are counted under the relevant notifications. The Tribunal relied on its earlier view and the Board's circular clarifying that exports fall outside the computation of the prescribed turnover limit. On the stated facts, the goods were cleared under Form H, which was accepted as proof of export, and the department's attempt to treat those clearances as home consumption was found untenable at the prima facie stage. A prima facie case was therefore made out for waiver of predeposit and stay of recovery. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119464