BHISHAM BROTHERS Vs. COMMISSIONER OF C. EX., PATNA

JUDGEMENT

(1.) AFTER dispensing with the condition of pre -deposit of duty demand we take up the appeal itself with the consent of both sides as the issue involved is covered in favour of the appellant(s) by the Tribunals decision in the case of Jagdamba Plyboard Indus. Ltd.

(2.) THE appellants have been denied the benefit of Not. No. 1/93 -CE on the ground that they have made clearances to Nepal on payment of duty and as such have made themselves disentitled to the benefit of the Notification for the subsequent clearances during that financial year in terms of Para -4 of the notification in question. We find that the Tribunal in the case of Jagdamba Plyboard Industries Ltd. being No. A -1139/Cal/2000, dated 31 -7 -2000, while following the earlier Order No. 1094/Cal/2000, dated 25 -7 -2000 [2001 (130) E.L.T. 78 (Tri.)] has held that benefit of Notification cannot be denied in case of subsequent clearance for home consumption on the ground that the appellants have exported the goods to Nepal on payment of duty. As the issue is decided in favour of the appellants, we set aside the impugned order and allow the appeal with consequential relief. Stay petition also gets disposed of.