2000 (3) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shrimati B.B. Gujral, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue has filed the above application under Section 35G(1) of the Central Excise Act, 1944 for reference of the following question of law purporting to have arisen out of Tribunal's Final Order No. E/06/99-B1 dated 5-1-1999 [1999 (114) E.L.T. 1008 (Tribunal)]. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;     without filing the declaration to avail the small scale exemption in respect of the goods manufactured and cleared which could have enabled the Department to evaluate the availability of exemption". 2  We have considered the rival submissions. We find that in the present case, the show cause notice covering the period from March, 86 to 5th September, 88 was issued....