(1.) The following questions of law are raised by the Revenue in this appeal:-
(2.) As per the Circular No. 212/96, no doubt that the exporter is required to furnish a photocopy of Form-H to establish proof of export within a period of six months from the date of clearance of the goods from the factory, but the said Circular nowhere states that if the Form-H certificate furnished beyond the period of six months, exports effected by the assessee would be treated as clearance for home consumption. In the facts of the present case, since it is not in dispute that the assessee has in fact effected exports and has furnished photocopy of Form-H certificate, in our opinion, no fault can be found with the decision of the CESTAT that the clearance effected for exports cannot be taken as clearance for home consumption. In the result, we see no merits in the present appeal and, therefore, the appeal is dismissed with no order as to costs.