2007 (1) TMI 472

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....tkara, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed appeals against the order of Commissioner (Appeals) whereby the benefit of Small Scale Exemption under Notification No. 175/86 dated 1-3-1986 was denied on the ground that during the period 7-5-1990 to 31-7-1992, the appellants were not registered as Small Scale unit with the co....

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.... 2000 (116) E.L.T. 264 and the case of Punjab State Forest Development Corporation Ltd v. CCE, Chandigarh, 1998 (25) RLT 883. 3. The contention of the Revenue is that during the relevant period, the appellants were not registered with the competent authority as a small scale unit, therefore, they are not entitled for the benefit. 4. We find force in the contention of the appellant that....

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....upees seven and a half lakhs; or (b)     in a case where a manufacturer who is manufacturing specified goods in a factory, other than a factory which is registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) with the Directorate General of Technical Development in the Ministry of Industry, and has been availing the exemption under this notification....