2003 (1) TMI 188 - AT - Central Excise

Summary

The case involved a dispute over small-scale exemption under Notification No. 1/93. The appellants, a new manufacturer, failed to claim the exemption due to ignorance, not by choice. The Tribunal ruled in favor of the appellants, stating that since they did not exercise the option to not avail the exemption, they should not be denied it. The case was remanded back to the original authority for further consideration. The appeal was allowed.