2003 (1) TMI 188

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....H.R. Shetty, learned Advocate for the appellants states that the appellants were a new manufacturer, who got themselves registered only in February, 1995. They failed to claim small-scale exemption under Notification No. 1/93 till 1-8-1995. The small-scale exemption has been denied to the appellants invoking the last paragraph of the exemption Notification No. 1/93 which reads as follows :- "Notw....

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....lants' claim for exemption :- (1) Kopran Chemicals Co. Ltd. v. C.C.E. - 1990 (48) E.L.T. 569 (Tribunal) (2) Lokhandwala Construction Industries Ltd. v. C.C.E. Mumbai-II - 1997 (92) E.L.T. 703 (Tribunal) (3) Commr. of C. Ex. & Cus., Surat v. Sharda Texturising Pvt. Ltd. - 2001 (131) E.L.T. 640 (Tri. - Mumbai) (4) In Re : Meenu Equipments - 1999 (111) E.L.T. 308. 3. Shri Ishwar Singh, learned J....