TMI Blog2000 (8) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 Commissioner (Appeals) has observed as under in his impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating 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 case of C.C.E., Patna v. M/s. Jagdamba Plyboard Indus. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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, subject to the condition that such manufacturer shall pay duty at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation (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 explanation is that the clearances to Bhutan or Nepal have not been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export to Nepal does not arise. As such we hold that by opting to pay full rate of duty in respect of exports to Nepal, the appellant cannot be said to have exercised their option for payment of full rate of duty in terms of para 4 of Notification No. 1/93 so as to oust them to avail the exemption in terms of the said notification for the subsequent clearances. We do not find any merits in the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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