2007 (2) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order]. - Heard both sides. Mrs. Chandseyi Alam Gupta, learned Advocate appearing for the applicant/appellant company submits that they were availing the small-scale exemption. There is a demand against them under Section 11D of the Central Excise Act, 1944 in respect of the duty amount collected by the applicants/appellants from their customers. She argues that the said amount....