2005 (9) TMI 87

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....(Control) Appellate Tribunal (hereinafter called 'CEGAT') dated 9th March, 2000. 2. Briefly stated, facts are as follows : The Respondents are manufacturing, among others UPS systems. They availed benefit of Notification No. 46/81-C.E., dated 1st March, 1981. A show cause notice was issued to them on 22nd July, 1987. It was claimed that since they employed more than 10 persons, benefit of sa....