https://www.taxtmi.com/caselaws?id=255789 Plastic hangers cleared to merchant exporters were held excludible from aggregate clearances for SSI exemption where the assessee produced prescribed sales tax forms and supporting records showing export along with garments. Notification No. 47/94-CE (NT) and the corresponding circular recognised H-Form, ST-XXII Form or equivalent documents as proof of export, and the evidentiary requirement was found to be met by substantial compliance. The demand, interest and penalty were therefore unsustainable, and the assessee's SSI exemption claim was accepted. en-us Fri, 04 Jul 2014 00:00:00 +0530 Thu, 18 Jun 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255789 Plastic hangers cleared to merchant exporters were held excludible from aggregate clearances for SSI exemption where the assessee produced prescribed sales tax forms and supporting records showing export along with garments. Notification No. 47/94-CE (NT) and the corresponding circular recognised H-Form, ST-XXII Form or equivalent documents as proof of export, and the evidentiary requirement was found to be met by substantial compliance. The demand, interest and penalty were therefore unsustainable, and the assessee's SSI exemption claim was accepted. Case-Laws Central Excise Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255789