1996 (11) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of flush doors who did not comply with Central Excise formalities but claimed Small Scale exemption. The Tribunal held that the benefit of the exemption cannot be denied solely for failure to file a declaration and set aside the Commissioner's order, directing a reconsideration of the appellant's eligibility for the exemption. (Case: 1996 (11) TMI 198 - CEGAT, Mumbai)