2015 (10) TMI 349 - SCH - Central Excise

Denial of SSI exemption - opportunity of opting our for one unit availing benefit for other units - Supreme Court dismissed the appeal as only meagre amount is involved. The appeal was filed by the Revenue against the decision of Tribunal 2005 (4) TMI 155 - CESTAT, KOLKATA wherein Tribunal held in favour of assessee following the decision of Dum Dum Metalloy Industries Pvt. Ltd. 2000 (7) TMI 173 - CEGAT, KOLKATA .