2000 (2) TMI 501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. [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 when the manufacturer was having two units one at Ahmedabad and the other at Mumbai and the Mumbai Unit was not having Small Scale Registration while the Ahmedabad Unit was having such a Registration. There i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been paid to the Unit of the respondents in the year 1989 and the demand relates to the period 1988-89 onwards. We are proceeding to deal with the matter on merits after hearing Shri. R.S. Sangia, JDR. 4. The only ground taken by the Revenue is that by clubbing the clearances of two units out of which one was unregistered an unintended benefit has been given to the manufacturer as with reg....