2005 (1) TMI 207 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner of Central Excise (Appeals) extending the benefit of Notification No. 1/93-C.E. to manufacturers of Polyethylene Printed Film Rolls, Laminated Plastic Film Rolls, etc. The Tribunal ruled that the value of plant and machinery exceeding Rs. 60 lakhs was not relevant for determining eligibility under the small scale notification. The appeal by the Revenue was rejected.