2004 (1) TMI 535

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....e, for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants filed this appeal against the Order-in-Appeal whereby the benefit of small-scale exemption notification has been denied to the appellants on the ground that during the financial year, they cleared certain goods on normal rate of duty. 2. Heard both sides. 3.&....

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....his notification then there is no option with the manufacturer to withdraw from the notification during the same financial year. 4. The contention of the Revenue is that the appellants violated the conditions of the notification by paying normal rate of duty. Therefore, they are not entitled for the benefit of this small-scale exemption notification. 5. In this case, the Revenue is....