2000 (3) TMI 724

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Archana Wadhwa, Member (J)]. The short point involved in the present appeal is as to whether the beam scales exported by the appellant to Nepal would enjoy benefit of small scale exemption Notification No. 175/86-C.E. or not. The adjudicating authority has observed that the provision of the said notification pertains only to the goods cleared for home consumption and not to the goods c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by alleging that the appellant suppressed the information regarding their manufacturing activities and export to Nepal from Central Excise Department with intent to evade payment of central excise duty. However, the appellant has placed on record summon dated 13-9-1998 issued by the Department directing the appellant to appear before the Central Excise Authorities along with the value of goods cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X