2000 (7) TMI 340

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..... [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are a small-scale industry. They exported 5 pallets/containers of Dollies to Nepal. The benefit of Notifiction 175/86-C.E., dated 1-3-1986 was sought to be denied on the ground that goods cleared to Nepal were not goods cleared for home consumption. Proceedings were initiated for demanding duty on such clearance and Assista .....

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..... d he contends that during the period in dispute Rule 13 of the Central Excise Rules did not provide for export in bond without payment of duty to Nepal and therefore clearance of goods to Nepal should be treated as clearance for home consumption and not as clearance for export. He refers to the subsequent amendment to Rule 13 to provide for export in bond without payment of duty on clearances of g .....

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..... this case being July 1990. We are not persuaded to depart from the earlier findings of the Tribunal on the issue in dispute; hence following the ratio of the above cited decisions, we uphold the duty liability on clearance of goods to Nepal. The plea that the demand is barred by limitation since clearance took place in July 1990 while the show cause notice was issued on 18-1-1991 is also not tena .....

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