2003 (8) 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

....e K.K. Usha, President]. - These appeals have come up for consideration pursuant to order of remand by the Hon'ble Supreme Court of India by its judgment dated 4-12-2002 in Civil Appeal No. 6161 of 1999 and C.A. Nos. 6152/99 and 6157/99 [2003 (151) E.L.T. 14 (S.C.)]. We heard the learned Counsel for the appellants and the learned DR. 2. The Hon'ble Supreme Court after confirming the finding of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of exemption limit. If that be the position in law, then there may be some justification for the appellant to urge, so far as M/s. Supreme Washers (P) Ltd. is concerned, it being a limited company, its production cannot be clubbed with the other units. However, since this aspect of the case and applicability of the Circulars referred herein above was not brought to the notice of the Tribunal, we ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rred in the circular dated 29-5-92 taken note of by the Hon'ble Supreme Court as such is not produced before us. But on going through the circular dated 10-5-56, it is seen that paragraphs (i) to (iii) contained therein are quoted verbatim in circular dated 29-5-92 as if those provisions stood contained in Notification dated 1-3-56. Both sides submit before us that what is referred in circular dat....