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2016 (3) TMI 562 - AT - Central ExciseDenial of small scale exemption - Held that:- Classification list and period in the present case is different from the period and classification list involved in the case of Commissioner (Appeals)'s Order dated 06-4-1994. In the present case which is based on Commissioner (Appeals)'s Order dated 04-7-2001 which was accepted by the revenue cannot be influenced by any out come in the appeal filed by the revenue in the New Delhi Tribunal. We, therefore, do not find any infirmity in the impugned order of Commissioner (Appeals). Therefore the same is upheld and revenue's appeal is dismissed. CO also stands disposed of accordingly.
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