TMI Blog1999 (6) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue, the matter relates to the small-scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 as amended in a case where the manufacturer is clearing excisable goods falling under more than one heading of the Tariff. The respondents, M/s. Lumel Shades (P) Ltd. were engaged in the manufacture of Aluminium Venation Blinds classifiable under sub-heading No. 7616.90 of the Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the condition that the value of clearances under any one heading among them did not exceed Rs. 15 lakhs. 2. When the matter was called, no one appeared for the respondents. The notice for today s hearing was issued on 7-5-1999. The notice had been received back un-served with the postal remarks left and closed . The notice was sent at the address given in the records. As it is an old matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Premier Rubber Trades v. C.C.E. - 1990 (50) E.L.T. 304 (Tribunal), where the Tribunal had held that exemption to the goods of one heading was restricted to Rs. 15 lakhs. We do not consider that the Collector of Central Excise (Appeals) had taken the view as has been ascribed to him in the grounds of appeal filed by the Revenue. He has only made general observations that the provisions of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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