https://www.taxtmi.com/caselaws?id=97035 Construction of para 4 of Notification No. 1/93 determined that payment of duty on exports to Nepal did not amount to an election to forgo the exemption. The Tribunal followed its earlier view in an identical matter and held that such duty-paid export did not disentitle the assessee from claiming the notification benefit for later clearances intended for home consumption. The denial of exemption was therefore unsustainable and the issue was decided in favour of the appellants. en-us Fri, 01 Sep 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97035 Construction of para 4 of Notification No. 1/93 determined that payment of duty on exports to Nepal did not amount to an election to forgo the exemption. The Tribunal followed its earlier view in an identical matter and held that such duty-paid export did not disentitle the assessee from claiming the notification benefit for later clearances intended for home consumption. The denial of exemption was therefore unsustainable and the issue was decided in favour of the appellants. Case-Laws Central Excise Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97035