2010 (9) TMI 407

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....S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared on behalf of the respondent in spite of notice. 2. The issue involved in this appeal is whether a manufacturer who is availing the benefit of exemption Notification No. 9/2000, dated 1-3-2000 can during the same financial year opt out of the small scale exemption notification. The adjudicating authority held that a man....