2000 (8) TMI 474

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....the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The confirmation of duty demand in this case arises as a result of denial of the benefit of small-scale exemption under Notification No. 175/86-C.E. dated 1-3-86 on the ground that the appellants were not registered as a small-scale unit with the Directorate of Industries, Chandigarh. It is the appellants contention that they ....

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....t the extended period of limitation is available to the Department since the assessees never applied for or obtained Central Excise licence, registration or filed classification lists or price lists etc. 3. We have carefully considered the rival submissions. We find that the stand of the assessee that non-registration as SSI unit will not affect their eligibility to small-scale exemption sin....

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....talled was also within the permissible limit, they were eligible to the benefit of exemption provided in Notification No. 77/83 and thereafter under Notification No. 77/85. Both these notifications are specified under para 4(b) of Notification No. 175/86. Therefore, the appellants are covered by para 4(b) and eligible to the benefit of small-scale exemption under Notification No. 175/86. On this b....