1999 (3) TMI 300

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....Nunthuk, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This appeal has been filed by M/s. Asian Engineering Works against the Order-in-Appeal dated 26-4-1991 denying the benefit of Notification No. 175/86, dated 1-3-1986. 2. Shri J.P. Kaushik, ld. Advocate submitted that the appellants are a Small Scale Unit. They had opted for payment of duty at concession....

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....p;Ld. Counsel submitted that the Department has not disputed that they were not Small Scale Unit and the benefit of Clause 1(a)(i) was not available and they are eligible to remove the goods at nil rate of duty under Clause 1(a)(ii) of the Notification and in support of the submissions, he relied upon the decision in the case of C.C.E., Chandigarh v. Sul Engineering Works reported in [1998 (29) RL....