2009 (1) TMI 556

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...., for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant's factory is situated in rural area and are engaged in the manufacture of medicaments. During the relevant period, appellants were availing the benefit of small scale exemption notification. Further, in respect of the goods being manufactured under the brand name of oth....

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....was very well aware of location of their factory and as such, it cannot be said that there was any suppression on their part. Arguing on merit, learned advocate has drawn our attention to the earlier order passed by the Tribunal in case of M/s. Kline Chemicals P. Ltd. (Order No. A/1460/WZB/AHD/2008, dt. 29-7-08), [2009 (237) E.L.T. 405 (T)] wherein after taking note of the Larger Bench decision of....