1999 (9) TMI 194 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the Respondents were not eligible for the benefit of Notification No. 175/86 due to exceeding clearance value in the preceding financial year and not being registered as a Small Scale Unit. The appeal by the Revenue was allowed, and the cross-objection by the Respondents was disposed of accordingly. The decision was based on the amendment by Notification No. 55/92.