2000 (6) TMI 188

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..... pondents. [Order per: Justice K. Sreedharan, President]. This appeal is at the instance of Revenue. They challenge Order-in-Appeal No. 427-CE/DLH/98, dated 20-8-1998 passed by the Commissioner of Central Excise (Appeals) wherein he reversed Order-in-Original No. 158/96 dated 28-10-1996 passed by the Assistant Commissioner, Gurgaon. 2. Short facts which led to the above orders are as fo .....

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..... e refund. Hence this appeal. 3. It is common case that the respondent, manufacturer of cement was a Small Scale Industrial Unit and as such they were entitled to exemption under Notification 1/93, dated 28-2-1993. They availed of the benefit of that exemption notification for the clearance up to Rs. 50 lacs. Thereafter for the subsequent clearances they sought to avail the benefit of Notificatio .....

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..... nt which enjoyed the benefit of notification 1/93. Viewed in this light we do not find any support in the contention raised by the Revenue that the respondent manufacturer is not entitled to the benefit of notification 12/95. The view taken by the Commissioner in the impugned order is legal and correct. This view has consistently been taken by this Tribunal in respect of similar notification in Ma .....

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