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TMI Blog2001 (7) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. All the three appeals are being taken up together as the issue involved in all the three is identical and is covered by the earlier decisions of the Tribunal. 2. After hearing Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants and Shri A.K. Chattopadhyay, learned JDR for the Revenue, we find that all the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 78 (T)]. The Tribunal observed as under :- 3. The Revenue entertained the view that as the clearances for export to Bhutan or Nepal have been equated with clearances for home-consumption and such export having been made at full rate of duty, the respondents have exercised their option for payment of full rate of duty and in terms of para 4 inserted to Notification No. 1/93 w.e.f. 1-3-94, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of specified goods made after availing option, in a financial year in which such date of option falls. A reading of the said paragraph shows that the assessee/manufacturer has been given an option to avail or not to avail the benefit of exemption contained in para 1 of the notification, subject to the condition that once the assessee avails the option to pay duty on the specified goods he wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. But the same is to the effect that the clearances for home consumption have to include (emphasis provided) clearances for exports indicating thereby that for the purposes of computation of slab rate under the said notification clearances for exports to Bhutan or Nepal should also have to be taken into account. As the exports to Bhutan and Nepal have not been conferred with the status of clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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