2009 (9) TMI 453

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....e, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty of Rs. 52,561/- and penalty of identical amount, we proceed to decide the appeal itself inasmuch as we find that the issue lies in a narrow compass. 2. The appellant is an SSI unit availing the benefit of Small Scale Notifica....

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....nefit of the export cannot be extended to them. Accordingly, when such quantities is taken into consideration for computing aggregate clearances, they exceed the amount of Rs. 150 Lakhs and as such, they required to pay duty on the excess clearances. We have gone through the impugned order passed by the authorities below. Admittedly, the appellants have given "H Forms" issued by the Sales Tax depa....

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.... has been examined by the Board. The Central Excise Manual provides that in the case of export by exempted units through merchant exporter, the documents prescribed by Sales Tax Department, viz H Form or ST-XXII Form or any other equivalent Sales Tax form, will be accepted as proof of export. It is clarified that this facility is available only in respect of the exempted units which undertake expo....