2008 (6) TMI 402

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..... B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. We find that against the very same impugned order, the Respondent, Assessee had filed an appeal and this Bench has already passed an order bearing No. S-350/A-150/Kol/2006 dated 21-3-06, in which we have taken a view that since the credit and refund of duty has been tak .....

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..... y of the show-cause notice. However, the ld. Consultant appearing for the respondents has made available a copy of the show-cause notice. There is no charge in the show-cause notice that for deciding eligibility to small scale exemption, clearance of both the units of the respondents should be clubbed. We also find no merit in the ground taken by the Department that the first unit should not have .....

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