2001 (5) TMI 682 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant regarding the small-scale exemption Notification No. 38/97-C.E. The appellant fulfilled all conditions but was denied due to not separately informing the Assistant Commissioner, which the Tribunal found unnecessary. The appeal was allowed, and the impugned order was set aside. (2001 (5) TMI 682 - CEGAT, KOLKATA)