1994 (8) TMI 89

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.... Appellants.  Shri Somesh Arora, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed with reference to the order of the Collector of Central Excise, Bombay-III dated 30-9-1993. 2. Learned counsel stated that the appellants were SSI unit and were availing of exemption under Notification No. 175/86, dated 1-3-1986, as....

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....ad also called for a declaration and they had furnished the same in the prescribed proforma on 2-4-1987 and in column 11 they had indicated that they were registered with the DGTD. 5. Thus, full facts had been declared and were known to the department. However, subsequently the Superintendent issued a show cause notice dt. 27-10-1989 demanding duty for the period of 6 months on the ground ....

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.... in which they were actually within the small scale limit in terms of production and clearance limits prescribed under the notification. 10. In this connection he would draw attention to the Stay Order No. 234-235/91-C issued in the case of M/s. Swadeshi Cement Ltd. v. Collector of Central Excise, Jaipur dt. 11-12-1991. 11. Learned DR stated that the Notification No. 175/86, dt. 1-3-198....