2004 (1) TMI 535

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.S. Kang, Member (J)]. Appellants filed this appeal against the Order-in-Appeal whereby the benefit of small-scale exemption notification has been denied to the appellants on the ground that during the financial year, they cleared certain goods on normal rate of duty. 2. Heard both sides. 3. The contention of the appellants is that they filed necessary declaration to avail the benefit o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng the same financial year. 4. The contention of the Revenue is that the appellants violated the conditions of the notification by paying normal rate of duty. Therefore, they are not entitled for the benefit of this small-scale exemption notification. 5. In this case, the Revenue is not disputing the fact that the appellants with effect from 1-4-2000 opted for small-scale exemption notificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X