https://www.taxtmi.com/caselaws?id=97045 Clearances to Nepal made on payment of duty under Notification No. 1/93-C.E. did not fall within paragraph 4 of the notification and therefore did not forfeit the small-scale manufacturer's entitlement to claim the exemption on later clearances. The Tribunal applied its earlier view that such duty-paid Nepal clearances were outside the disqualifying condition in paragraph 4, so the prior exports did not disentitle the assessee from subsequent benefit under the small-scale exemption scheme. en-us Thu, 19 Oct 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97045 Clearances to Nepal made on payment of duty under Notification No. 1/93-C.E. did not fall within paragraph 4 of the notification and therefore did not forfeit the small-scale manufacturer's entitlement to claim the exemption on later clearances. The Tribunal applied its earlier view that such duty-paid Nepal clearances were outside the disqualifying condition in paragraph 4, so the prior exports did not disentitle the assessee from subsequent benefit under the small-scale exemption scheme. Case-Laws Central Excise Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97045