2001 (10) TMI 789 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the Order-in-Appeal regarding clearances for export to Bhutan and Nepal under Notification 16/97-C.E. The Tribunal held that the amendment in Notification No. 1/98, making clearances for export to Bhutan or Nepal count towards total clearances, is prospective and cannot apply to clearances made before the amendment. The impugned order was set aside, and the appeal was allowed.