2003 (9) TMI 691

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..... Kumar, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against the Order-in-Appeal No. 94-CE/GZB/2003, dated 27-2-2003. The operative portion of the order reads as under : "I have carefully gone through the case records, grounds of appeal, grounds of cross-objection and record of personal hearing. I find that the appellant was operating number of units .....

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..... I allow the departmental appeal." 2. The learned Counsel for the appellants submits that the aforesaid order does not consider the ground taken in the appeal or give a finding on the same. He points out that the ground taken in the appeal was that "none of the above units is registered with the Central Excise Department. Hence the units are not entitled for any benefit under Notification No .....

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..... he units must be registered with the Central Excise Department. In fact, the policy of the Department is not to insist on the registration of small and tiny units since that only increases the work load of the manufacturers and the Departments without gain to either side. The issue also remains covered in favour of the appellants under the aforesaid order of the Tribunal. 4. In view of what .....

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