2000 (3) TMI 724 - AT - Central Excise

Summary

The judgment involves the export of beam scales to Nepal and the applicability of small scale exemption Notification No. 175/86-C.E. The Tribunal found that the appellant is not eligible for the exemption. However, the demand for duty was found to be barred by limitation as the appellant did not suppress information from the Department intentionally. The appeal was allowed on the point of limitation, and the penalty was set aside.