2016 (8) TMI 887

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....nbsp; for the Appellants Shri Sanjay Jain,  AR for the Respondent ORDER Nobody appeared for the appellant.   Accordingly we have heard the learned DR and have gone through the impugned orders.   The appellant is engaged in the manufacture of PVC compound and PVC  master batches.  They filed a classification list with the jurisdictional Central Excise aut....

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....see was not registered with the specific industries as a small scale manufacturer and as such, claiming of the benefit of clause 1 of the notification was not appropriate.  As regards the assessee's claim to clause 2, it was the contention of the authorities  below that the benefit would not be available as the assessee has never claimed the same. 2.  After appreciating the groun....