2008 (9) TMI 155

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..... l./2008 dt. 17.9.2008 certified on 23.9.2008 in Appeal Nos. ST/2-3/2007) Shri B.N. Chattopadhyay, Consultant for Appellant. S/Shri J.A. Khan, SDR and Manish Kumar, JDR for Respondent. [Order per: Dr. Chittaranjan Satapathy, Member (Technical)] - Heard both sides. In respect of both the Appeals which involve the same issue, the Appellants claim that they are covered by exemption Notification No. .....

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..... Appellants fall under (ii) thereof they also go out of the exemption even though they are not covered under (i) or any of the other items from (iii) to (viii). Hence we are of the view that non-trading private companies even though registered as a small scale industries are not entitled to the exemption under Notification No.43/97. Therefore, we find no reason to interfere with the orders passed b .....

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