2018 (8) TMI 787

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....v Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Nobody appeared. A very short issue is involved. As such, we proceed to decide the appeal. 2. The appellant was a small scale manufacturer entitled to the benefit of Small Scale Exemption Notification No.8/2003-CE dated 01.03.2003. A show cause notice was issued to the appellant proposing demand of Rs. 7,744/- o....

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....ed by them as the original equipment for the further manufacture of the goods. Accordingly, they are entitled to the benefit of small scale notification in terms of clause 4(a) of the notification No.8/2003-CE dated 01.03.2003. 5. Though the Lower Authority have accepted the legal proposition that the goods in question would be entitled to the benefit of exemption in case they are cleared for use....

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....fied goods as original equipment. However, it is seen that the Revenue is not doubting the use of the goods as original equipment by the appellant's buyers. The appellants were undoubtedly entitled to the benefit to the said clause subject to filing of the declaration. In our view, the above procedural lapse should not come in the way of the appellants entitlement to relief, especially when the de....