2008 (1) TMI 671

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....ri D.S. Negi, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. YPP/165/SRT-II/2003, dt. 21-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     An unit by name M/s. Summit Polyester Ltd. was registered with Central Excise authoriti....

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....ctory premises of erstwhile M/s. Summit Polyester Ltd./ M/s. Kiran Industries (I) Ltd. was referred to as M/s. Kiran Industries (I) Ltd. Unit-A and the premises of erstwhile M/s. Kiran Textile Mills Pvt. Ltd. was referred to as M/s. Kiran Industries (I) Ltd. Unit-B. (e)     The appellant claimed and availed small-scale exemption for M/s. Kiran Industries (I) Ltd. Unit-B, whi....

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.... account. 5. Ld. SDR reiterates the findings of the Commissioner (Appeals). 6. The benefit of Notification No. 1/93, dt. 28-2-1993 is subject to the condition that the clearances of all excisable goods by the manufacturer should not be more than Rs. 3 crores during the preceding financial year. From 1-4-1995, M/s. Kiran Industries (I) Ltd. is a legal entity which has come out of me....