Appellate Tribunal rules Section 11D not applicable to small-scale manufacturers within exemption limit. Appeal allowed.

The Appellate Tribunal CESTAT, Kolkata held that Section 11D of the Central Excise Act, 1944 does not apply to small-scale manufacturers within the full exemption limit and not liable to pay duty. The impugned order was set aside, and the appeal was allowed.

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The Appellate Tribunal CESTAT, Kolkata held that Section 11D of the Central Excise Act, 1944 does not apply to small-scale manufacturers who are within the full exemption limit and not liable to pay duty. The impugned order was set aside, and the appeal was allowed.

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