1999 (12) TMI 632 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Bihar State Electricity Board, holding that all units are entitled to small-scale exemption separately. Penalty under Sections 11AC and 11AB was deemed unsustainable, but a penalty of Rs. 5,000 under Rule 173Q was upheld. The Revenue can proceed against units exceeding the exemption limit. (Case citation: 1999 (12) TMI 632 - CEGAT, New Delhi)