https://www.taxtmi.com/caselaws?id=96271 Prior duty-paid clearances to Nepal did not bar later clearances for home consumption from availing Notification No. 1/93-CE, because the earlier export-related removals were not sufficient to attract the notification's restriction. Following its earlier ruling on the same point, the Tribunal held that exemption could not be denied merely on the basis of the assessee's clearance history to Nepal during the same financial year. The assessee was therefore entitled to the notification benefit, and the denial of exemption was unsustainable. en-us Thu, 28 Sep 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96271 Prior duty-paid clearances to Nepal did not bar later clearances for home consumption from availing Notification No. 1/93-CE, because the earlier export-related removals were not sufficient to attract the notification's restriction. Following its earlier ruling on the same point, the Tribunal held that exemption could not be denied merely on the basis of the assessee's clearance history to Nepal during the same financial year. The assessee was therefore entitled to the notification benefit, and the denial of exemption was unsustainable. Case-Laws Central Excise Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96271