1999 (8) TMI 316

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....der per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Beena Enterprises, the matter relates to the small scale exemption in terms of para 4 of the Notification No. 175/86-C.E., dated 1-3-1986. The appellants had a provisional Registration Certificate from the Directorate of Industries, which was valid upto 15-5-1987. They did not have a valid Registration for the period 16-5-1987....

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....ribunal's decision in the case of Punjab State Forest Development Corpn. Ltd. v. C.C.E., Chandigarh - 1998 (25) RLT 883 (Tribunal). 3. In reply, Shri Jagdish Singh, JDR, fairly agreed that the matter was covered by the Tribunal's earlier decisions. 4. We find from the show cause notice and the Order-in-Original that during the year 1986-87, the aggregate value of clearances of the appe....