2006 (8) TMI 210

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..... asfers). The respondent holds Central Excise Registration Certificate in terms of the Central Excise Tariff Act, 1985. The respondent has availed the benefit of Small Scale Industry in terms of the Notification No. 1/1993 dated 28-2-1993. 3. The Deputy Commissioner of Central Excise issued a show cause notice, denying the benefit of Small Scale Industry in terms of the Notification No. 1/1993 da .....

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..... Thereafter, the Deputy Commissioner dropped the proceedings in the light of the show cause notice dated 20-3-2001 and directed to refund the amount payable to the respondent. Against the order of the Deputy Commissioner, an appeal was filed by the revenue before the Commissioner. The appeal stood dismissed. The revenue filed a second appeal before the Tribunal. The Tribunal also dismissed the app .....

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..... e Tribunal would refer to the judgment delivered in the case of Swarup Fibre Industries Ltd. v. Commissioner of Central Excise, Meerut, reported in 2000 (120) E.L.T. 510 (Tribunal). 7. We have seen the aforesaid judgment of the Tribunal. The Tribunal in the said judgment, has chosen to rely on two more judgments of the Tribunal and thereafter the Tribunal has chosen to say that as no change has .....

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