1999 (9) TMI 194

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....: V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by Revenue is whether the benefit of Notification No. 175/86 was available to the excisable goods cleared by the Respondents during the financial year 1992-93 (1-4-1992 to 21-5-1992). 2. When the matter was called no one was present on behalf of the Respondents who have requested to decide the appeal on merits, in their....

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....under Notification Nos. 77/85 and 85/85 and thereafter claimed exemption under clause (b) of Proviso to Notification No. 175/86, accordingly they could have availed the SSI benefit for 1992-93 also. They also relied upon the decision in the case of C.C.E., Bombay v. P.H. Industries, 1999 (109) E.L.T. 528 (Tribunal) = 1998 (79) ECR 35. 4. Learned DR Shri M.P. Singh, reiterated the grounds of ....

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....y unit whose clearance of goods had exceeded Rs. 7.5 lakhs in any preceding financial year and was not registered as Small Scale Unit would not be eligible for the benefit of Notification No. 175/86 as amended. It is mentioned in the grounds of appeal that the Respondents had exceeded the clearance value of Rs. 7.5 lakhs in the preceding financial year and they were not registered as a SSI unit wi....