2000 (9) TMI 606 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, who were plywood manufacturers availing the benefit of Notification No. 1/93. The Revenue denied them the benefit for subsequent clearances for home consumption due to opting for duty payment on exports to Nepal. The Tribunal held that opting for duty payment for exports does not disentitle the appellants from the Notification's benefit for home consumption clearances. The impugned orders were set aside, and the appeals of the appellants were allowed with consequential reliefs.