2000 (6) TMI 188

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....al Singh, Consultant, for the Respondents. [Order per: Justice K. Sreedharan, President]. - This appeal is at the instance of Revenue. They challenge Order-in-Appeal No. 427-CE/DLH/98, dated 20-8-1998 passed by the Commissioner of Central Excise (Appeals) wherein he reversed Order-in-Original No. 158/96 dated 28-10-1996 passed by the Assistant Commissioner, Gurgaon. 2. Short facts wh....

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....ew that the assessee is entitled to the refund. Hence this appeal. 3. It is common case that the respondent, manufacturer of cement was a Small Scale Industrial Unit and as such they were entitled to exemption under Notification 1/93, dated 28-2-1993. They availed of the benefit of that exemption notification for the clearance up to Rs. 50 lacs. Thereafter for the subsequent clearances the....