1993 (9) TMI 190

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..... Sankararaman, Member (T)]. Heard both sides. 2. Demand has been raised on the petitioners on the ground that the cartons received by them from their suppliers which were their inputs were not eligible for small scale exemption as the brand name of the petitioners was printed thereon. They were not eligible for small scale exemption under Notification No. 175/86 dated 1-3-1986. The said go .....

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..... e demand has been confirmed under Rule 57-I only. If duty is demanded/recovered and the small scale exemption benefit under Notification No. 175/86 becomes a casuality bringing down along with it the higher notional credit under Rule 57B, the higher duty realised would correspond to the credit taken. In the circumstances, stay is fully merited as the authorities appear to have barked up the wrong .....

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