2014 (7) TMI 21

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....pellant. Ms. S. Bector, DR, for the Respondent. ORDER  A very short issue is involved in the present appeal. The appellant are engaged in the manufacture of sugar plant/machinery falling under Chapter 84 of the Central Excise Tariff Act. The dispute relates to availment of small scale exemption Notification No. 8/99, dated 1-3-1999. 2. It is seen that during the said financial year, ....

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....s pre-requisite condition. Accordingly, notices were issued to them proposing denial of benefit of notification and proposing confirmation of demand. Such notice resulted in passing of an order by the original adjudicating authority and upheld by the Commissioner (Appeals). 4. After hearing both the sides, we find that there is no dispute about the appellant's entitlement to the benefit of s....