2006 (9) TMI 438

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.... the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants have simultaneously availed the benefit of exemption under Sl. No. 86 and 86A of Notification No. 6/2002 dated 1-3-2002, concurring in the same financial year. Sl. No. 86 gives a clearance based exemption up to 3,500 MT of production and provides that once this level of clearance is reached, tariff rate of 16% will become ....