2003 (1) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tes that the appellants were a new manufacturer, who got themselves registered only in February, 1995. They failed to claim small-scale exemption under Notification No. 1/93 till 1-8-1995. The small-scale exemption has been denied to the appellants invoking the last paragraph of the exemption Notification No. 1/93 which reads as follows :- "Notwithstanding the exemption contained in paragraph 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... micals Co. Ltd. v. C.C.E. - 1990 (48) E.L.T. 569 (Tribunal) (2) Lokhandwala Construction Industries Ltd. v. C.C.E. Mumbai-II - 1997 (92) E.L.T. 703 (Tribunal) (3) Commr. of C. Ex. Cus., Surat v. Sharda Texturising Pvt. Ltd. - 2001 (131) E.L.T. 640 (Tri. - Mumbai) (4) In Re : Meenu Equipments - 1999 (111) E.L.T. 308. 3. Shri Ishwar Singh, learned J.D.R. appearing for Revenue s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X