https://www.taxtmi.com/caselaws?id=272409 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) decision, ruling that corrugated cartons supplied for packing exported shoes should not be included in total clearance for claiming the SSI exemption. Citing precedent, the Tribunal emphasized the lack of evidence to prove that the cartons were not exported with the shoes. The judgment clarifies that goods used for export should not be considered in determining eligibility for the small scale exemption, highlighting the requirement for concrete evidence to support Revenue claims. en-us Thu, 27 Jan 2005 00:00:00 +0530 Wed, 02 May 2018 14:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272409 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) decision, ruling that corrugated cartons supplied for packing exported shoes should not be included in total clearance for claiming the SSI exemption. Citing precedent, the Tribunal emphasized the lack of evidence to prove that the cartons were not exported with the shoes. The judgment clarifies that goods used for export should not be considered in determining eligibility for the small scale exemption, highlighting the requirement for concrete evidence to support Revenue claims. Case-Laws Central Excise Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272409