2012 (11) TMI 148

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..... for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The respondents are manufacturing lay flat tubings and captively using the same for making plastic bags. It is the case of the department that under the applicable Notification No. 16/97, lay flat tubings are entitled to small scale exemption subject to the conditions specified thereunder whereas the .....

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..... pted under Notification No. 4/97), the inputs namely lay flat tubings cannot be deemed to be exempt under paragraph 3(c). As such, w.e.f. 3-12-97, the clearances of lay flat tubings were required to be computed. 2. In view of Tribunal's decision in the case of Gothi Thermoforming Industries v. C.C.E. Chennai & Pondicherry - 2007 (211) E.L.T. 97 holding that the amendment made to Notification .....

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..... allowed full exemption within the first slab of Rs. 50 lakhs. 3. Accordingly, we are of the view that even though the authorities below have granted relief to the respondents applying the decision of the Hon'ble Supreme Court in respect of unamended provisions of small scale exemption, there is no duty liability on the respondents once the amendment is given prospective effect from 3-12-97. .....

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