2000 (8) TMI 819

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....i B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in all the three appeals filed by the Revenue is as to whether by exporting goods to Nepal on payment of duty the assessee would make themselves dis-entitled to the benefit of Notification No. 1/93 in respect of subsequent clearances for home consumption. The Commissione....

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.... of C. Ex. duty at full rate. I find that the adjudicating authority has sought to refuse the statutory benefits of the exemption Notification to the appellant without giving proper reason or legal backing. The demand is not legitimate and the grounds on which it was confirmed are also not convincing. 2. After hearing both the sides we find that an identical issue was dealt by us in the ca....

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.... attractive and logical, but on a deeper study it is seen that the said para introduced in Notification No. 1/93 w.e.f. 1-3-94 is to the effect that a manufacturer shall have an option for not availing of the benefit of the exemption contained in para 1 (emphasis supplied) and to pay duty of excise at the rate applicable to the specified goods, but for the exemption contained in the said para 1, s....

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....sumption. Now the Revenue's contention is that in the view of explanation (v) clearances to Bhutan or Nepal on export are clearances for home consumption. However, we find that the said explanation is only to the effect that for the purposes of this notification clearances for home consumption shall also include clearances for export to Bhutan or Nepal. Plausible interpretation of the said explana....