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<h1>CEGAT Kolkata grants benefit under Notification No. 1/93-CE for exports to Nepal</h1> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, setting aside the denial of benefit under Notification No. 1/93-CE for subsequent ... Benefit of Notification No.1/93-CE - subsequent clearances for home consumption - export to Nepal on payment of duty - disapplication under Para-4 of the notification - reliance on Tribunal precedentBenefit of Notification No.1/93-CE - subsequent clearances for home consumption - export to Nepal on payment of duty - disapplication under Para-4 of the notification - reliance on Tribunal precedent - Whether benefit of Notification No.1/93-CE can be denied for subsequent clearances for home consumption on the ground that earlier clearances to Nepal were made on payment of duty. - HELD THAT: - The Tribunal examined the denial of Notification benefit under Para-4 on the basis that the appellants had made clearances to Nepal on payment of duty. It followed the Tribunal's earlier decision in Jagdamba Plyboard Industries Ltd., which held that the benefit of the Notification cannot be withheld for subsequent clearances for home consumption merely because earlier exports to Nepal were effected on payment of duty. Applying that precedent, the impugned order denying the Notification benefit was found unsustainable. The appellate order sets aside the denial and grants relief to the appellants, with consequential directions; the stay petition was disposed of accordingly.Impugned order set aside; appeal allowed with consequential relief; stay petition disposed of.Final Conclusion: The Tribunal allowed the appeal, holding that earlier clearances to Nepal on payment of duty do not disentitle the appellants from the benefit of Notification No.1/93-CE for subsequent home clearances; the impugned order was set aside and consequential relief granted, and the stay petition disposed of. The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, setting aside the denial of benefit under Notification No. 1/93-CE for subsequent clearances due to exports to Nepal. The decision was based on a previous ruling in the case of Jagdamba Plyboard Industries Ltd., allowing the appeal and providing consequential relief.
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