2010 (9) TMI 562

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...., for the Respondent. [Order].  - Revenue filed this appeal against the impugned order, wherein the Commissioner (Appeals) has accepted that Form-H is a document, which can be accepted in support of claim of export. 2. The facts of the case are that the respondents are manufacturer of pharmaceutical products and availing SSI exemption under Notification  No. 8/2001-C.E., da....

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.... was found that the goods were cleared to M/s. Sunlight Surgicals, 45-Model Basti, Karol Bagh, New Delhi and no ARE-1 for export was issued to the assessee. Accordingly, it was alleged that the impugned clearance has been made for home consumption. A show cause notice was issued for demanding duty on the clearances of Rs. 2,47,930/- confirmed along with interest and penalties. 3. Aggrieved....

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....was mentioned that "the facility is not available for the supplies made to any other domestic manufacturer who may not export its finished products" and submitted that the exemption given by the Board's Circular is not applicable to this case. 5. None appeared on behalf of the respondent nor any request for adjournment has been received. The matter has been taken on merits for disposal. ....

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.... central excise duty of Rs. 11,378/- thereon. The appellant deposited Rs. 11,375/- vide TR-6 challan No. 51 dated 30-11-2007 under protest. The contention of appellant is that they cleared the said goods to merchant exporter i.e. M/s. Sunlight Surgicals, New Delhi and the said merchant exporter has issued Form 'H' as prescribed by the sales tax department which may be treated as proof of export." ....