1999 (8) TMI 316 - AT - Central Excise

Summary

The appeal filed by M/s. Beena Enterprises related to small scale exemption under Notification No. 175/86-C.E. They had a provisional Registration Certificate valid until 15-5-1987. The Tribunal found that they were eligible for exemption and not required to obtain a valid Registration for the period 16-5-1987 to 1-5-1990. The appeal was allowed based on previous Tribunal decisions.