2002 (4) TMI 447

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..... an appeal filed by the Revenue. 2. Shri A.S. Monappa, learned Advocate appearing for the Respondents submitted that the issue relates to denial of small scale exemption in terms of Notification No. 1/93. He said that the Respondents were manufacturing goods by using their own brand name and claimed small scale exemption in terms of Notification No. 1/93 and simultaneously availed Modvat credit .....

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..... as superseded by Notification No. 1/93, dated 28-2-93. 3. The Counsel submitted that there was no infirmity in the impugned order passed by the Commissioner (Appeals) while deciding the issue in favour of the party. He also pointed out that precisely this was the view of the Larger Bench in the case of Franco Italian Co. Pvt. Ltd. v. Commissioner of Central Excise, Mumbai-II reported in 2000 (12 .....

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