2000 (7) TMI 421

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....J. REPRESENTED BY :  S/Shri B. Saha, Advocate & B.N. Chattopadhyay, Consultant, for the Appellants. Shri R.K. Roy, JDR, for Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the captioned Stay Petitions are being taken up together for disposal, as the issue involved in all of them is the same. 2. The applicants are small scale manufacturers and were, during the relevant p....

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....sultant for applicants and Shri R.K. Roy, learned JDR for the Revenue. 4. We find that Notification No. 1/93, Explanation in Clause (4) is to the effect that a manufacturer shall have an option for not availing of the benefit of the exemption contained in said paragraph and to pay duty of excise at the rate applicable to the specified goods, but for the exemption contained in the said paragr....

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....sp;Explanation (V) to the Notification is to the effect that for the purpose of this Notification, clearances for home-consumption shall also include clearances for export to Bhutan or Nepal. As such, we find that in terms of Explanation (V), clearances to Bhutan or Nepal have not been conferred with the status of clearances for home-consumption by any deeming fiction of law, but the same is to th....