2000 (7) TMI 340

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....Appellant. Shri R.K. Sharma, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are a small-scale industry. They exported 5 pallets/containers of Dollies to Nepal. The benefit of Notifiction 175/86-C.E., dated 1-3-1986 was sought to be denied on the ground that goods cleared to Nepal were not goods cleared for home consumption. Proceedings were i....

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....6]. The learned Counsel seeks to distinguish these decisions and he contends that during the period in dispute Rule 13 of the Central Excise Rules did not provide for export in bond without payment of duty to Nepal and therefore clearance of goods to Nepal should be treated as clearance for home consumption and not as clearance for export. He refers to the subsequent amendment to Rule 13 to provid....

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....93 can only operate prospectively and did not cover the period of demand in this case being July 1990. We are not persuaded to depart from the earlier findings of the Tribunal on the issue in dispute; hence following the ratio of the above cited decisions, we uphold the duty liability on clearance of goods to Nepal. The plea that the demand is barred by limitation since clearance took place in Jul....