https://www.taxtmi.com/caselaws?id=344661 Export clearances to Nepal were required to be included in the value of clearances for exemption under Notification No. 8/2003-CE because Explanation (G) to Clause 5 expressly treated such exports as home clearances; the duty demand to that extent was therefore maintainable. Penalty, however, could not be sustained because the record did not show suppression of facts or contumacious conduct, and the dispute concerned only the correct legal treatment of the clearances; the penalty was set aside. en-us Thu, 16 Mar 2017 00:00:00 +0530 Fri, 23 Jun 2017 09:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344661 Export clearances to Nepal were required to be included in the value of clearances for exemption under Notification No. 8/2003-CE because Explanation (G) to Clause 5 expressly treated such exports as home clearances; the duty demand to that extent was therefore maintainable. Penalty, however, could not be sustained because the record did not show suppression of facts or contumacious conduct, and the dispute concerned only the correct legal treatment of the clearances; the penalty was set aside. Case-Laws Central Excise Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344661