2000 (8) TMI 824

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..... der per : Archana Wadhwa, Member (J)]. Vide the impugned order, the authorities below have confirmed a demand of duty Rs. 2,88,011.50 in respect of the exports made to Nepal by denying the benefit of Notification No. 175/86-C.E. by holding that the exports to Nepal are not clearances for home consumption. The demand pertains to the period from February, 1990 to March, 1993 whereas the show c .....

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..... a bona fide belief and as such, penalty of Rs. 10,000.00 imposed in that case was set aside. Similarly, he argues that there was confusion at the relevant time as regards the applicability of Notification No. 175/86-C.E. to the exports made to Nepal and therefore, longer period of limitation could not be invoked against them. He also submits that they had filed a declaration under Rule 174 of the .....

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