2004 (2) TMI 594

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.... V. Valte, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of notification No. 175/86-C.E., dated 1-3-86 was denied to the appellants. 2. The appellants were manufacturing flat terminal and pin terminal and were availing benefit of small-scale exempt....

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.... 4. The learned SDR appearing on behalf of the Revenue reiterates the findings of the lower authorities. 5. We find that parts of refrigerators are not entitled for the benefit of the small-scale exemption. The appellants are only manufacturing terminal connectors and their customers are using these terminals in the manufacture of relays. The relays so manufactured are further used i....