2005 (9) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter 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 said Notification was not available to them.....