2000 (5) TMI 314 - AT - Central Excise

Summary

The Revenue appealed against an order regarding small scale exemption under Notification No. 175/86-CE. The respondents split the last clearance value partly towards exempted and dutiable clearances. The appellate authority found no restriction on splitting value in the gate pass. The duty amount involved was Rs. 10,443.84 for the period of dispute from 3-9-1991. The appeal was dismissed as the Collector of Central Excise (Appeals) had taken a correct view.