2000 (2) TMI 501 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in an appeal regarding small scale exemption under Notification No. 175/86-C.E. The Tribunal held that the Mumbai unit was not eligible for the exemption as it was unregistered, unlike the Ahmedabad unit. The order was modified to exclude the Mumbai unit from the exemption, while the Ahmedabad unit remained eligible. The appeal by the Revenue was allowed.