2001 (7) TMI 906

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....ay, Consultant, for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].   All the three appeals are being taken up together as the issue involved in all the three is identical and is covered by the earlier decisions of the Tribunal. 2. After hearing Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants....

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.... Excise, Patna vide its Order No. A-1094/CAL/2000, dated 25-7-2000 [2001 (130) E.L.T. 78 (T)]. The Tribunal observed as under :- "3. The Revenue entertained the view that as the clearances for export to Bhutan or Nepal have been equated with clearances for home-consumption and such export having been made at full rate of duty, the respondents have exercised their option for payment of full....

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....pay duty at the rate applicable, but for the aforesaid exemption on all subsequent clearances of specified goods made after availing option, in a financial year in which such date of option falls. A reading of the said paragraph shows that the assessee/manufacturer has been given an option to avail or not to avail the benefit of exemption contained in para 1 of the notification, subject to the con....

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....n conferred with the status of clearances for home consumption by any deeming fiction of law. But the same is to the effect that the clearances for home consumption have to include (emphasis provided) clearances for exports indicating thereby that for the purposes of computation of slab rate under the said notification clearances for exports to Bhutan or Nepal should also have to be taken into acc....