2007 (2) TMI 571

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....the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Miscellaneous Application filed by the appellants for extension of Stay Petition is allowed. 2. Heard both sides. The appellants have two units. One is in Kolkata and the other is in Delhi jurisdiction. The unit in Delhi jurisdiction is very small and the ld. Advocate, ....

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....i), under which small scale units have been allowed to avail exemption for part of the goods and to pay duty for the part of the goods. Shri Saha also submits that even if the clearances from the units are clubbed, the clearances do not exceed the exemption limit and, therefore, the clearances from Kolkata unit are eligible for small scale exemption in any case. 3. After hearing both sides....