TMI Blog2015 (1) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Notification No. 181/88-C.E., dated 13-5-1988 - Held that:- it cannot be said that non-filing of declaration will disentitle the appellant manufacturer for claiming the benefit of small scale exemption notification. Hence we find no merit in the appeal filed by the Revenue and the same is dismissed. In the appeal filed by the appellant manufacturer, the claim is only in respect of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Advocate, for the Appellant. Shri B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved, therefore, both the appeals are taken up together. The present impugned order is passed by the Commissioner in pursuance to the remand order passed by the Tribunal whereby the Tribunal held that the appellant manufacturer is not entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid inputs. The appellant manufacturer filed appeal against the impugned order passed by the adjudicating authority whereby the benefit of credit in respect of the duty paid on inputs is denied. 3. Revenue also filed appeal against the same impugned order whereby the adjudicating authority allowed the benefit of small scale exemption notification. 4. We find that the appellant manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the small scale exemption notification without filing any declaration. The appellant manufacturer during the hearing before the tribunal made the alternative plea that in case the benefit of Notification No. 181/88 is denied, the claim of the appellant manufacturer for the benefit of small scale exemption notification be considered. In this situation, it cannot be said that non-filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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