TaxTMI 
TaxTMI 
2015 (11) TMI 665
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.... 83/56/AC/BVL/2010 dated 22/3/2010 in the appeal filed by the Revenue. The fact of the case is that M/s. S.V. Mestry Engg. Works is a proprietary firm owned by Shri. S. V. Mestry, who are engaged in the manufacture of excisable goods 'Biscuit Wrapping Machines and parts thereof falling under Chapter Sub Heading No. 84224000 & 84229090 respectively of the First Schedule to the Central Excise Tariff Act, 1985. Show cause notice was issued alleging that the appellant is fraudulently availing SSI exemption of Notification No. 8/2003 dated 1/3/2003 as they have floated dummy unit namely M/s. Shree Swami Samarth Engineering in the name of his wife Smt. Sarika S. Mestry. In the adjudication, the adjudicating authority has though held that the bot....
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....her submits that the Commissioner(Appeals) has denied deduction of export value on the ground that Board circular dated 26/5/1996 not applicable, however Circular dated 25/7/2002 is applicable as present case is covered by the board circular dated 25/7/2002. It is her submission that Board circular dated 26/5/1996 as well as Board Circular dated 25/7/2002 prescribed that form 'H' can be accepted as proof of export and both circular are in force and has not been withdrawn therefore Ld. Commissioner(Appeals) findings is not correct. 3. On the other hand, Shri. V. K. Shastri, Ld. Asst. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that Board Circular dated 25/7/2002 i....
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.... have also perused the exhaustive case laws sited as furnished by the assessee in their written submission, also perused case laws viz CCE Bhopal V/s Birla Erricson Optical Ltd. 2007(212) E.L.T. (Tri-Del.) & CCE V/s Shayona Enterprises 2008 (230) E.L.T. (Tri-Ahmd.). I have examined all the documents relating to the merchant export clearance of the assessee i.e. M/s S. V. Mestry Engineering Works & M/s Shri Swami Samarth Engineering cleared goods for merchant export. Therefore, the clearance of merchant export to be excluded for considering SSI exemption of the both companies or clubbing both the companies clearance. However, it is a case of dept. that both companies i.e. M/s S. V. Mestry Engineering Works & M/s Shri Swami Samarth Engineerin....
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....the clubbing issue in the case of M/s. S.V. Mestry Engineering Works & M/s Shri Swami Samarth Engineering. However, they argue for excluding the value of clearance of merchant export. The merchant export clearance of both the companies during financial year 2005-06 was Rs. 24,45,543/- and during financial year 2006-07 are Rs. 24,09,822/-. Hence, excluding the value of clearance through merchant exporters during financial year 2005-06 and by allowing come duty price value the assessable value comes to Rs. 1,81,122/-. Hence, duty to be recoverable of Rs. 29,560/- from the assessee. For the financial year 2006-07 excluding merchant export clearance, the total value of clearance of the both the companies remain below of Rs. 1 crore. 9 c. I f....