2006 (4) TMI 12

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....pplication, I find that appeal itself is required to be disposed of. Accordingly, after waiving the requirement for pre-deposit, I proceed to dispose of the appeal. 2. Appellant is a small scale unit. Its production and clearance are below the annual exempted amount. Therefore, it is not required to be registered with the Central Excise or to keep any statutory account of production and clearan....