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of <h1>Small-scale manufacturers can benefit from duty exemption for goods cleared to Nepal. Appellate Tribunal CEGAT, Kolkata decision.</h1> <h3>JAI DURGA TIMBER PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., PATNA</h3> The Appellate Tribunal CEGAT, Kolkata allowed all four appeals, setting aside the impugned orders. It held that small-scale manufacturers could avail ... SSI Exemption The Appellate Tribunal CEGAT, Kolkata directed the appellants to deposit Rs. 1.0 lac within twelve weeks, but the issue was decided before they could comply. The Tribunal held that small-scale manufacturers can still avail benefits of a notification even after clearing goods to Nepal on payment of duty. The impugned orders were set aside, and all four appeals were allowed.
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