1999 (6) TMI 248

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....spondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the small-scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 as amended in a case where the manufacturer is clearing excisable goods falling under more than one heading of the Tariff. The respondents, M/s. Lumel Shades (P) Ltd. were engaged in the manufacture of Alumin....

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.... for enjoying the full exemption upto Rs. 30 lakhs and this was subject to the condition that the value of clearances under any one heading among them did not exceed Rs. 15 lakhs. 2. When the matter was called, no one appeared for the respondents. The notice for today's hearing was issued on 7-5-1999. The notice had been received back un-served with the postal remarks "left and closed". Th....

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....sessee. On the other hand, he had relied upon the Tribunal's decision in the case of Premier Rubber & Trades v. C.C.E. - 1990 (50) E.L.T. 304 (Tribunal), where the Tribunal had held that exemption to the goods of one heading was restricted to Rs. 15 lakhs. We do not consider that the Collector of Central Excise (Appeals) had taken the view as has been ascribed to him in the grounds of appeal filed....