https://www.taxtmi.com/caselaws?id=98158 Export clearances of beam scales to Nepal were held outside the scope of Small Scale exemption Notification No. 175/86-C.E., because the exemption was confined to goods cleared for home consumption and prior Tribunal decisions had already excluded exports to Bhutan and Nepal. The document also states that the extended period of limitation was unavailable, as departmental summons and correspondence showed disclosure of manufacturing and clearance details and did not establish suppression of facts with intent to evade duty. The stated ratio is that export clearances do not qualify for this limited exemption and limitation cannot be extended without proof of deliberate suppression. en-us Mon, 13 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 14:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98158 Export clearances of beam scales to Nepal were held outside the scope of Small Scale exemption Notification No. 175/86-C.E., because the exemption was confined to goods cleared for home consumption and prior Tribunal decisions had already excluded exports to Bhutan and Nepal. The document also states that the extended period of limitation was unavailable, as departmental summons and correspondence showed disclosure of manufacturing and clearance details and did not establish suppression of facts with intent to evade duty. The stated ratio is that export clearances do not qualify for this limited exemption and limitation cannot be extended without proof of deliberate suppression. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98158